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docs: [bom] BOM V2 범용 멀티테넌트 아키텍처 설계 문서 추가
- V1 한계점 진단 (3중 병렬, 버전 없음, 업종 종속)
- V2 관계형 BOM 구조 설계 (bom_headers, bom_lines, bom_substitutes)
- 10종 품목유형 확장 (SA, WIP, PH, BP, SV 추가)
- 버전/팬텀/대체품목/공정연동/유효기간 설계
- 업종별 프리셋 (블라인드, 전자, 식품, 가구, 단순조립)
- 4단계 마이그레이션 로드맵
- INDEX.md 등록
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