test(project): Add Phase 1 pending tests for Project Lifecycle

Capability 3: Project Lifecycle Management - Phase 1 (RED)

E2E Tests (12 test.fixme):
- Create project with unique code
- Reject duplicate project code
- Valid/invalid status transitions
- Estimate approved requires estimate > 0
- Workflow progression
- Estimate rework path
- Project on hold
- Cancelled project
- Set approved estimate
- Update forecasted effort
- Validate forecasted effort

API Tests (9 markTestIncomplete):
- POST /api/projects
- Project code uniqueness
- Status transition validation
- Estimate/forecast endpoints

Unit Tests (3 markTestIncomplete):
- Project status state machine
- ProjectPolicy authorization
- Forecasted effort validation

All 173 tests passing (31 backend, 32 frontend, 110 E2E)

backend/tests/Unit/Models/ProjectModelTest.php

@@ -0,0 +1,30 @@
+<?php
+
+namespace Tests\Unit\Models;
+
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Tests\TestCase;
+use App\Models\Project;
+use App\Models\ProjectStatus;
+use App\Models\ProjectType;
+
+class ProjectModelTest extends TestCase
+{
+    use RefreshDatabase;
+
+    // 3.1.22 Unit test: Project status state machine
+    public function test_project_status_state_machine()
+    {
+        $this->markTestIncomplete('3.1.22: Implement project status state machine tests');
+    }
+
+    public function test_project_can_transition_to_valid_status()
+    {
+        $this->markTestIncomplete('3.1.22: Test valid status transitions');
+    }
+
+    public function test_project_cannot_transition_to_invalid_status()
+    {
+        $this->markTestIncomplete('3.1.22: Test invalid status transitions are rejected');
+    }
+}