Add implemented state and justification to controls

Introduce `implemented` enum (IMPLEMENTED/NOT_IMPLEMENTED) and
`not_implemented_justification` (nullable text) fields on the Control
entity across all API surfaces (GraphQL, MCP, CLI), database, frontend,
and SOA export.

The database stores implementation state as a PostgreSQL enum
`control_implementation_state`. Controls default to IMPLEMENTED during
migration. The SOA list and PDF export show implementation status
alongside applicability, with "-" for non-applicable controls.
Justification columns are renamed for clarity: "Justification for
non-applicability" and "Justification for non-implementation".

Signed-off-by: Sacha Al Himdani <sacha@getprobo.com>

apps/console/src/hooks/graph/FrameworkGraph.ts

@@ -103,6 +103,9 @@ export const frameworkControlNodeQuery = graphql`
         name
         sectionTitle
         description
+        bestPractice
+        implemented
+        notImplementedJustification
         canUpdate: permission(action: "core:control:update")
         canDelete: permission(action: "core:control:delete")
         canCreateMeasureMapping: permission(