feat: 實作使用者啟停用功能與安全性強化

- 新增使用者「啟用/停用」狀態切換功能 (含後端 API、權限控管、活動紀錄)
- 強化安全性：隱藏超級管理員角色的可見度與操作權限
- 更新開發規範：加入多租戶資料同步規範於 framework.md
- 前端優化：使用 Switch 元件進行狀態快速切換，調整表格欄位順序

database/migrations/2026_02_03_100812_add_is_active_to_users_table.php

@@ -0,0 +1,28 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('users', function (Blueprint $table) {
+            $table->boolean('is_active')->default(true)->after('password');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('users', function (Blueprint $table) {
+            $table->dropColumn('is_active');
+        });
+    }
+};

database/migrations/tenant/2026_02_03_103700_add_is_active_to_users_table.php

@@ -0,0 +1,28 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::table('users', function (Blueprint $table) {
+            $table->boolean('is_active')->default(true)->after('password');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::table('users', function (Blueprint $table) {
+            $table->dropColumn('is_active');
+        });
+    }
+};