ci: add codecov.yml with 90% coverage target

[GeiserX]

Summary

• Add codecov.yml with 90% project + patch coverage targets
• Exclude cmd/server/main.go (untestable entry point wiring) from coverage measurement
• All business logic packages already have 94-100% coverage

Test plan

• CI passes
• Codecov reports 90%+ project coverage

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ℹ️ Review info

⚙️ Run configuration

Configuration used: Path: .coderabbit.yaml

Review profile: CHILL

Plan: Pro

Run ID: a635e76e-b79f-4b77-9a2f-6168f91344a0

📥 Commits

Reviewing files that changed from the base of the PR and between 998f0f8 and 0fc5c91.

📒 Files selected for processing (1)

• codecov.yml

✨ Finishing Touches

🧪 Generate unit tests (beta)

• Create PR with unit tests
• Commit unit tests in branch ci/add-codecov-config

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