feat: 实现单卡资产分配与回收功能

- 新增单卡分配/回收 API（支持 ICCID 列表、号段范围、筛选条件三种选卡方式）
- 新增资产分配记录查询 API（支持多条件筛选和分页）
- 新增 AssetAllocationRecord 模型、Store、Service、Handler 完整实现
- 扩展 IotCardStore 新增批量更新、号段查询、筛选查询等方法
- 修复 GORM Callback 处理 slice 类型（BatchCreate）的问题
- 新增完整的单元测试和集成测试
- 同步 OpenSpec 规范并归档 change

migrations/000014_create_asset_allocation_record_table.down.sql

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+DROP TABLE IF EXISTS tb_asset_allocation_record;

migrations/000014_create_asset_allocation_record_table.up.sql

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+-- 创建资产分配记录表
+-- 记录卡/设备在平台和代理商之间的流转历史
+
+CREATE TABLE IF NOT EXISTS tb_asset_allocation_record (
+    id BIGSERIAL PRIMARY KEY,
+    created_at TIMESTAMPTZ NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    updated_at TIMESTAMPTZ NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    deleted_at TIMESTAMPTZ,
+    creator BIGINT,
+    updater BIGINT,
+    allocation_no VARCHAR(50) NOT NULL,
+    allocation_type VARCHAR(20) NOT NULL,
+    asset_type VARCHAR(20) NOT NULL,
+    asset_id BIGINT NOT NULL,
+    asset_identifier VARCHAR(50) NOT NULL,
+    from_owner_type VARCHAR(20),
+    from_owner_id BIGINT,
+    to_owner_type VARCHAR(20) NOT NULL,
+    to_owner_id BIGINT NOT NULL,
+    related_device_id BIGINT,
+    related_card_ids JSONB,
+    operator_id BIGINT NOT NULL,
+    remark TEXT
+);
+
+-- 创建索引（非唯一，同批次多条记录共用相同单号）
+CREATE INDEX IF NOT EXISTS idx_asset_allocation_record_allocation_no ON tb_asset_allocation_record(allocation_no);
+CREATE INDEX IF NOT EXISTS idx_asset_allocation_record_allocation_type ON tb_asset_allocation_record(allocation_type);
+CREATE INDEX IF NOT EXISTS idx_asset_allocation_record_asset_type ON tb_asset_allocation_record(asset_type);
+CREATE INDEX IF NOT EXISTS idx_asset_allocation_record_asset_id ON tb_asset_allocation_record(asset_id);
+CREATE INDEX IF NOT EXISTS idx_asset_allocation_record_deleted_at ON tb_asset_allocation_record(deleted_at);
+
+-- 添加表注释
+COMMENT ON TABLE tb_asset_allocation_record IS '资产分配记录表';
+COMMENT ON COLUMN tb_asset_allocation_record.allocation_no IS '分配单号（同批次相同）';
+COMMENT ON COLUMN tb_asset_allocation_record.allocation_type IS '分配类型 allocate=分配 recall=回收';
+COMMENT ON COLUMN tb_asset_allocation_record.asset_type IS '资产类型 iot_card=物联网卡 device=设备';
+COMMENT ON COLUMN tb_asset_allocation_record.asset_id IS '资产ID';
+COMMENT ON COLUMN tb_asset_allocation_record.asset_identifier IS '资产标识符（ICCID或设备号）';
+COMMENT ON COLUMN tb_asset_allocation_record.from_owner_type IS '来源所有者类型 platform=平台 shop=店铺';
+COMMENT ON COLUMN tb_asset_allocation_record.from_owner_id IS '来源所有者ID';
+COMMENT ON COLUMN tb_asset_allocation_record.to_owner_type IS '目标所有者类型 platform=平台 shop=店铺';
+COMMENT ON COLUMN tb_asset_allocation_record.to_owner_id IS '目标所有者ID';
+COMMENT ON COLUMN tb_asset_allocation_record.related_device_id IS '关联设备ID（设备分配时使用）';
+COMMENT ON COLUMN tb_asset_allocation_record.related_card_ids IS '关联卡ID列表（设备分配时使用）';
+COMMENT ON COLUMN tb_asset_allocation_record.operator_id IS '操作人ID';
+COMMENT ON COLUMN tb_asset_allocation_record.remark IS '备注';