chore: sync GovOPlaN module split state

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# GovOPlaN Reporting
`govoplan-reporting` owns report definitions, BI-style views, dashboards,
scheduled outputs, and report publication/export behavior. It is intentionally
separate from reusable template rendering and from generic dataflow pipelines.
This repository is currently a tag-only scaffold. It should gain package
metadata and module manifests only after the first backend or WebUI slice is
designed.
See [docs/REPORTING_BOUNDARY.md](docs/REPORTING_BOUNDARY.md) for the boundary
decision.