Add bus-factor analyzer script

Implements scripts/bus-factor.mjs — a standalone Node.js CLI that shells
out to git log --numstat to collect per-file, per-author commit stats,
then computes bus-factor scores (number of contributors with >10%
ownership) for every source file in server/src/, client/src/, and
db/migrations/.

High-risk files (bus-factor=1) are surfaced prominently in the default
report. A --json flag emits machine-readable output for CI. Pure
analysis functions (parseGitLog, computeOwnership, scoreFiles, repoStats)
are unit-tested with Vitest (19 tests, all passing).

No new runtime dependencies — only Node.js built-ins and git are required.
Run via: node scripts/bus-factor.mjs [--json] [--min-commits N] [--top N]

Nightshift-Task: bus-factor
Nightshift-Ref: https://github.com/marcus/nightshift

scripts/package.json

@@ -0,0 +1,12 @@
+{
+  "name": "budget-scripts",
+  "version": "1.0.0",
+  "scripts": {
+    "test": "vitest run",
+    "test:watch": "vitest",
+    "bus-factor": "node bus-factor.mjs"
+  },
+  "devDependencies": {
+    "vitest": "^4.1.0"
+  }
+}