feat(application): Rubros commands/queries + RubroTreeBuilder + audit (CAT-001)

src/api/SIGCM2.Application/Rubros/GetById/RubroDetailDto.cs

@@ -0,0 +1,11 @@
+namespace SIGCM2.Application.Rubros.GetById;
+
+public sealed record RubroDetailDto(
+    int Id,
+    string Nombre,
+    int? ParentId,
+    int Orden,
+    bool Activo,
+    int? TarifarioBaseId,
+    DateTime FechaCreacion,
+    DateTime? FechaModificacion);