feat: scaffold monorepo with Go backend + Next.js 15 frontend

- Root monorepo: /backend (Go) + /frontend (Next.js 15)
- Go module: mgit.msbls.de/m/KanzlAI with minimal HTTP server
- Next.js 15: TypeScript strict, Tailwind CSS v4, App Router, Bun
- Root Makefile: dev, build, lint, test targets
- Root .gitignore covering Go, Node, IDE, OS files
- CLAUDE.md updated with project structure and tech stack
- .claude/CLAUDE.md with coding conventions (Go stdlib style, TS strict)

frontend/postcss.config.mjs

@@ -0,0 +1,5 @@
+const config = {
+  plugins: ["@tailwindcss/postcss"],
+};
+
+export default config;