Add admin/editeur/user roles for the associates

root (renamed from the default admin/admin account) keeps full,
unrestricted access outside any role system. These three cover the
actual associates:

- user: read-only, 'access content' only -- can browse /lignes and
  /dashboard, nothing else.
- editeur: 'access content' + create/edit any/delete any
  ligne_comptable content -- can enter and correct accounting lines,
  no site configuration.
- admin: identical permission set to editeur for now (per instruction,
  actual config permissions to be scoped later).

Left the pre-existing "administrator" (is_admin bypass -- too broad)
and "content_editor" (generic Standard-recipe scaffolding, permissions
unrelated to ligne_comptable) roles untouched but unused; worth
pruning later if nothing ends up using them.

Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>

config/sync/system.action.user_remove_role_action.editeur.yml

@@ -0,0 +1,14 @@
+uuid: d14de2f6-99a6-4c9a-8eed-c95f83b56607
+langcode: en
+status: true
+dependencies:
+  config:
+    - user.role.editeur
+  module:
+    - user
+id: user_remove_role_action.editeur
+label: 'Remove the Éditeur role from the selected user(s)'
+type: user
+plugin: user_remove_role_action
+configuration:
+  rid: editeur