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>

scripts/dev.ts

@@ -1,17 +1,17 @@
 #!/usr/bin/env tsx
 
-import { execSync } from 'child_process';
-import { config } from 'dotenv';
+import { execSync } from "node:child_process";
+import { config } from "dotenv";
 
 // Carregar variáveis de ambiente
 config();
 
-const port = process.env.PORT || '3000';
+const port = process.env.PORT || "3000";
 
 console.log(`Starting Next.js development server on port ${port}...`);
 
 // Executar next dev com a porta especificada
 execSync(`npx next dev --turbopack --port ${port}`, {
-    stdio: 'inherit',
-    env: { ...process.env, PORT: port }
-});
+	stdio: "inherit",
+	env: { ...process.env, PORT: port },
+});