refactor: migrate from ESLint to Biome and extract SQL queries to data.ts

- Replace ESLint with Biome for linting and formatting
- Configure Biome with tabs, double quotes, and organized imports
- Move all SQL/Drizzle queries from page.tsx files to data.ts files
- Create new data.ts files for: ajustes, dashboard, relatorios/categorias
- Update existing data.ts files: extrato, fatura (add lancamentos queries)
- Remove all drizzle-orm imports from page.tsx files
- Update README.md with new tooling info

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

app/(dashboard)/dashboard/loading.tsx

@@ -5,13 +5,13 @@ import { DashboardGridSkeleton } from "@/components/skeletons";
  * Usa skeleton fiel ao layout final para evitar layout shift
  */
 export default function DashboardLoading() {
-  return (
-    <main className="flex flex-col gap-6 px-6">
-      {/* Month Picker placeholder */}
-      <div className="h-[60px] animate-pulse rounded-2xl bg-foreground/10" />
+	return (
+		<main className="flex flex-col gap-6 px-6">
+			{/* Month Picker placeholder */}
+			<div className="h-[60px] animate-pulse rounded-2xl bg-foreground/10" />
 
-      {/* Dashboard content skeleton */}
-      <DashboardGridSkeleton />
-    </main>
-  );
+			{/* Dashboard content skeleton */}
+			<DashboardGridSkeleton />
+		</main>
+	);
 }