- Add Administration sidebar section (super-admin only) with Companies, Users, and Global Settings pages
- Add super-admin middleware, controllers, and API routes under /api/v1/super-admin/
- Allow super-admins to manage all companies and users across tenants
- Add user impersonation with short-lived tokens, audit logging, and UI banner
- Move system-level settings (Mail, PDF, Backup, Update, File Disk) from per-company to Administration > Global Settings
- Convert save_pdf_to_disk from CompanySetting to global Setting
- Add per-company mail configuration overrides (optional, falls back to global)
- Add CompanyMailConfigService to apply company mail config before sending emails
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