Add paginated users/roles, user status, frontend permissions, profile pictures, identifier file storage

- Users page: paginated, searchable, sortable with inline roles (no N+1)
- Roles page: paginated, searchable, sortable + /roles/all for dropdowns
- User is_active field with migration, PATCH toggle, auth check (disabled=401)
- Frontend permission checks: auth store loads permissions, sidebar/buttons conditional
- Profile pictures via file storage for users and members, avatar component
- Identifier images use file storage API instead of base64
- Fix TypeScript errors across admin UI
- 64 API tests passing (10 new)

packages/admin/src/components/accounts/tax-exemption-form.tsx

@@ -18,7 +18,7 @@ export function TaxExemptionForm({ accountId, onSubmit, loading }: TaxExemptionF
     register,
     handleSubmit,
     formState: { errors },
-  } = useForm<TaxExemptionCreateInput>({
+  } = useForm({
     resolver: zodResolver(TaxExemptionCreateSchema),
     defaultValues: {
       accountId,