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/Policies/ProjectPolicyTest.php

@@ -0,0 +1,29 @@
+<?php
+
+namespace Tests\Unit\Policies;
+
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Tests\TestCase;
+use App\Models\User;
+use App\Models\Project;
+
+class ProjectPolicyTest extends TestCase
+{
+    use RefreshDatabase;
+
+    // 3.1.23 Unit test: ProjectPolicy ownership checks
+    public function test_project_policy_authorization()
+    {
+        $this->markTestIncomplete('3.1.23: Implement ProjectPolicy authorization tests');
+    }
+
+    public function test_superuser_can_manage_all_projects()
+    {
+        $this->markTestIncomplete('3.1.23: Test superuser full access');
+    }
+
+    public function test_manager_can_edit_own_projects()
+    {
+        $this->markTestIncomplete('3.1.23: Test manager project ownership');
+    }
+}