Add PHPUnit test suite with Brain\Monkey (v0.1.6)

Add test infrastructure for isolated unit testing without WordPress/WooCommerce:
- 27 tests (54 assertions) covering TemplateOverride and WooCommerceExtension
- Brain\Monkey for WordPress function mocking, class stubs for TwigService and WC_Product
- PHPUnit test job added to Gitea CI pipeline between lint and build-release
- Test artifacts excluded from release packages

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

phpunit.xml.dist

@@ -0,0 +1,21 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<phpunit xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
+         xsi:noNamespaceSchemaLocation="vendor/phpunit/phpunit/phpunit.xsd"
+         bootstrap="tests/bootstrap.php"
+         colors="true"
+         cacheDirectory=".phpunit.cache"
+         failOnRisky="true"
+         failOnWarning="true">
+
+    <testsuites>
+        <testsuite name="unit">
+            <directory>tests/Unit</directory>
+        </testsuite>
+    </testsuites>
+
+    <source>
+        <include>
+            <directory>inc</directory>
+        </include>
+    </source>
+</phpunit>