F-187 — Implementer evidence

Delivered

Added reversible migration 055_pos_cashier_lifecycle.js with active/deactivated/deleted account lifecycle, consistency constraint and cashier status index.
Extended backoffice domain roles to include POS manager/cashier and lifecycle fields.
Blocked inactive/deleted accounts in both credential lookup and live session authentication.
Made cash-session opening transactional and serialized against lifecycle mutation using the same backoffice_users ... FOR UPDATE row lock.
Extended admin-only POS user list with lifecycle status.
Added admin-only cashier activate/deactivate and soft-delete endpoints.
Lifecycle mutations reject open cash sessions, revoke every live session, preserve the cashier row/UUID and write an atomic security audit event.
Added TPV admin cashier UI for create, status display, confirmed deactivate/reactivate and irreversible deletion.
Added real PostgreSQL integration coverage in pos-cashier-lifecycle.itest.ts.

Backend typecheck: PASS.
Admin typecheck: PASS.
Backend production build: PASS.
Admin production build: PASS (only pre-existing Turbopack upload tracing warnings).
Targeted ESLint for every changed TypeScript/TSX file: PASS.
Prettier for every changed source/migration/test file: PASS.
POS unit tests: 12/12 PASS.
Full unit suite without DB: 268/268 PASS.
F-187 PostgreSQL integration: 4/4 PASS.
Full real-PostgreSQL sequential suite: 354/354 PASS across 79 files.
Migration fresh up / second no-op / full down / re-up: 4/4 PASS.
git diff --check: PASS.
./scripts/verify.sh: PASS.

Full backend lint remains red on 9 pre-existing errors in thumbnail script, log broadcaster, an old POS test, and reporting files; all F-187 changed files pass targeted ESLint and Prettier.
Boundary check retains the single pre-existing security-module import violation; F-187 adds no module-boundary violation.
Full admin lint has zero errors and 23 pre-existing warnings.
Existing untracked upload JPGs were not touched.