feat: Excel template export with meeting number auto-generation

- Add meeting_number field (M-YYYYMMDD-XX format) with auto-generation
- Refactor Excel export to use cell coordinates instead of placeholders
- Export files saved to backend/record/ directory with meeting number filename
- Add database migration for meeting_number column
- Add start.sh script for managing frontend/backend/sidecar services
- Update OpenSpec documentation

🤖 Generated with [Claude Code](https://claude.com/claude-code)

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

.gitignore

@@ -47,3 +47,6 @@ Thumbs.db
 # Logs
 *.log
 logs/
+
+# Generated Excel records
+backend/record/