Add PHPUnit test suite with 64 unit tests (v1.1.1)

PHPUnit 11 + Brain\Monkey for WordPress function mocking. Tests cover
BlockRenderer (28), WidgetRenderer (9), NavWalker (14), and
TemplateController (12). Includes functional WP_HTML_Tag_Processor stub,
CI test job between lint and build-release, prebuild hook gating npm
build on passing tests, and release package exclusions for test files.

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>