feat: Phase 5.1 - Scheduled Report Emails

- Create SendScheduledReport job (runs daily 08:00)
- Create ScheduledReportMail Mailable with Blade template
- Add receive_reports boolean to users table (migration)
- Register job in routes/console.php

Tests: 101 passing (319 assertions)

database/migrations/2026_09_01_111914_add_receive_reports_to_users_table.php

@@ -0,0 +1,22 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::table('users', function (Blueprint $table) {
+            $table->boolean('receive_reports')->default(false)->after('address');
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::table('users', function (Blueprint $table) {
+            $table->dropColumn('receive_reports');
+        });
+    }
+};