feat(subscriptions): add SUB_ALL_YEARS_FROM_START toggle for full coverage

When enabled, all active members and dependents get subscriptions from
2023/2024 (system start) regardless of their actual join date. Toggle
via business_rules table — set enabled:false to revert to join-date logic.
Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

app/Modules/Subscriptions/Services/SubscriptionDataMigration.php

@@ -255,6 +255,13 @@ final class SubscriptionDataMigration
 
     private function createMissingSubscriptions(bool $dryRun): void
     {
+        // When ON: everyone owes from system start (2023/2024) regardless of join date
+        $allFromStart = false;
+        try {
+            $rule = \App\Modules\Rules\Services\RuleEngine::get('SUB_ALL_YEARS_FROM_START');
+            $allFromStart = !empty($rule['enabled']);
+        } catch (\Throwable $e) {}
+
         $members = $this->db->select(
             "SELECT id, full_name_ar, created_at, membership_type
              FROM members WHERE status = 'active' AND is_archived = 0 AND membership_type NOT IN ('honorary', 'seasonal')"
@@ -262,7 +269,7 @@ final class SubscriptionDataMigration
 
         foreach ($members as $member) {
             $memberId = (int)$member['id'];
-            $memberJoinFY = max($this->dateToFY($member['created_at']), $this->firstFYStart);
+            $memberJoinFY = $allFromStart ? $this->firstFYStart : max($this->dateToFY($member['created_at']), $this->firstFYStart);
             $this->stats['members_processed']++;
 
             // Member subscription
@@ -278,7 +285,7 @@ final class SubscriptionDataMigration
                 [$memberId]
             );
             foreach ($spouses as $sp) {
-                $startFY = max($this->dateToFY($sp['effective_date']), $memberJoinFY);
+                $startFY = $allFromStart ? $this->firstFYStart : max($this->dateToFY($sp['effective_date']), $memberJoinFY);
                 $this->ensureSubscriptionsExist(
                     $memberId, 'spouse', (int)$sp['id'], $sp['full_name_ar'],
                     $startFY, $dryRun
@@ -292,7 +299,7 @@ final class SubscriptionDataMigration
                 [$memberId]
             );
             foreach ($children as $ch) {
-                $startFY = max($this->dateToFY($ch['effective_date']), $memberJoinFY);
+                $startFY = $allFromStart ? $this->firstFYStart : max($this->dateToFY($ch['effective_date']), $memberJoinFY);
                 $this->ensureSubscriptionsExist(
                     $memberId, 'child', (int)$ch['id'], $ch['full_name_ar'],
                     $startFY, $dryRun
@@ -306,7 +313,7 @@ final class SubscriptionDataMigration
                 [$memberId]
             );
             foreach ($temps as $t) {
-                $startFY = max($this->dateToFY($t['effective_date']), $memberJoinFY);
+                $startFY = $allFromStart ? $this->firstFYStart : max($this->dateToFY($t['effective_date']), $memberJoinFY);
                 $this->ensureSubscriptionsExist(
                     $memberId, 'temporary', (int)$t['id'], $t['full_name_ar'],
                     $startFY, $dryRun