Add PG creds + policy/tags UI; fix lint and build

- internal/ui/ui.go: add PGCred, Tags to AccountDetailData; register
  PUT /accounts/{id}/pgcreds and PUT /accounts/{id}/tags routes; add
  pgcreds_form.html and tags_editor.html to shared template set; remove
  unused AccountTagsData; fix fieldalignment on PolicyRuleView, PoliciesData
- internal/ui/handlers_accounts.go: add handleSetPGCreds — encrypts
  password via crypto.SealAESGCM, writes audit EventPGCredUpdated, renders
  pgcreds_form fragment; password never echoed; load PG creds and tags in
  handleAccountDetail
- internal/ui/handlers_policy.go: fix handleSetAccountTags to render with
  AccountDetailData instead of removed AccountTagsData
- internal/ui/ui_test.go: add 5 PG credential UI tests
- web/templates/fragments/pgcreds_form.html: new fragment — metadata display
  + set/replace form; system accounts only; password write-only
- web/templates/fragments/tags_editor.html: new fragment — textarea editor
  with HTMX PUT for atomic tag replacement
- web/templates/fragments/policy_form.html: rewrite to use structured fields
  matching handleCreatePolicyRule (roles/account_types/actions multi-select,
  resource_type, subject_uuid, service_names, required_tags, checkbox)
- web/templates/policies.html: new policies management page
- web/templates/fragments/policy_row.html: new HTMX table row with toggle
  and delete
- web/templates/account_detail.html: add Tags card and PG Credentials card
- web/templates/base.html: add Policies nav link
- internal/server/server.go: remove ~220 lines of duplicate tag/policy
  handler code (real implementations are in handlers_policy.go)
- internal/policy/engine_wrapper.go: fix corrupted source; use errors.New
- internal/db/policy_test.go: use model.AccountTypeHuman constant
- cmd/mciasctl/main.go: add nolint:gosec to int(os.Stdin.Fd()) calls
- gofmt/goimports: db/policy_test.go, policy/defaults.go,
  policy/engine_test.go, ui/ui.go, cmd/mciasctl/main.go
- fieldalignment: model.PolicyRuleRecord, policy.Engine, policy.Rule,
  policy.RuleBody, ui.PolicyRuleView
Security: PG password encrypted AES-256-GCM with fresh random nonce before
storage; plaintext never logged or returned in any response; audit event
written on every credential write.

web/templates/account_detail.html

@@ -40,4 +40,8 @@
   {{template "pgcreds_form" .}}
 </div>
 {{end}}
+<div class="card">
+  <h2 style="font-size:1rem;font-weight:600;margin-bottom:1rem">Tags</h2>
+  <div id="tags-editor">{{template "tags_editor" .}}</div>
+</div>
 {{end}}

web/templates/base.html

@@ -14,6 +14,7 @@
       <li><a href="/dashboard">Dashboard</a></li>
       <li><a href="/accounts">Accounts</a></li>
       <li><a href="/audit">Audit</a></li>
+      <li><a href="/policies">Policies</a></li>
       <li><form method="POST" action="/logout" style="margin:0"><button class="btn btn-sm btn-secondary" type="submit">Logout</button></form></li>
     </ul>
   </div>

web/templates/fragments/policy_form.html

@@ -0,0 +1,77 @@
+{{define "policy_form"}}
+<form hx-post="/policies" hx-target="#policies-tbody" hx-swap="afterbegin">
+  <div style="display:grid;grid-template-columns:1fr 80px 120px;gap:.5rem;margin-bottom:.5rem">
+    <input class="form-control" type="text" name="description"
+           placeholder="Description" required>
+    <input class="form-control" type="number" name="priority"
+           placeholder="100" value="100" min="0" max="9999">
+    <select class="form-control" name="effect" required>
+      <option value="allow">allow</option>
+      <option value="deny">deny</option>
+    </select>
+  </div>
+  <div style="display:grid;grid-template-columns:1fr 1fr;gap:.5rem;margin-bottom:.5rem">
+    <div>
+      <label class="text-small text-muted">Roles (select multiple)</label>
+      <select class="form-control" name="roles" multiple size="4" style="font-size:.85rem">
+        <option value="admin">admin</option>
+        <option value="user">user</option>
+        <option value="service">service</option>
+      </select>
+    </div>
+    <div>
+      <label class="text-small text-muted">Account types</label>
+      <select class="form-control" name="account_types" multiple size="4" style="font-size:.85rem">
+        <option value="human">human</option>
+        <option value="system">system</option>
+      </select>
+    </div>
+  </div>
+  <div style="margin-bottom:.5rem">
+    <label class="text-small text-muted">Actions (select multiple)</label>
+    <select class="form-control" name="actions" multiple size="5" style="font-family:monospace;font-size:.8rem">
+      {{range .AllActions}}
+      <option value="{{.}}">{{.}}</option>
+      {{end}}
+    </select>
+  </div>
+  <div style="display:grid;grid-template-columns:1fr 1fr;gap:.5rem;margin-bottom:.5rem">
+    <div>
+      <label class="text-small text-muted">Resource type</label>
+      <select class="form-control" name="resource_type" style="font-size:.85rem">
+        <option value="">(any)</option>
+        <option value="account">account</option>
+        <option value="token">token</option>
+        <option value="pgcreds">pgcreds</option>
+        <option value="audit_log">audit_log</option>
+        <option value="totp">totp</option>
+        <option value="policy">policy</option>
+      </select>
+    </div>
+    <div>
+      <label class="text-small text-muted">Subject UUID (optional)</label>
+      <input class="form-control" type="text" name="subject_uuid"
+             placeholder="Only match this account UUID" style="font-size:.85rem">
+    </div>
+  </div>
+  <div style="display:grid;grid-template-columns:1fr 1fr;gap:.5rem;margin-bottom:.5rem">
+    <div>
+      <label class="text-small text-muted">Service names (comma-separated)</label>
+      <input class="form-control" type="text" name="service_names"
+             placeholder="e.g. payments-api,billing" style="font-size:.85rem">
+    </div>
+    <div>
+      <label class="text-small text-muted">Required tags (comma-separated)</label>
+      <input class="form-control" type="text" name="required_tags"
+             placeholder="e.g. env:production,svc:billing" style="font-size:.85rem">
+    </div>
+  </div>
+  <div style="margin-bottom:.5rem">
+    <label style="font-size:.85rem;display:flex;align-items:center;gap:.4rem;cursor:pointer">
+      <input type="checkbox" name="owner_matches_subject" value="1">
+      Owner must match subject (self-service rules only)
+    </label>
+  </div>
+  <button class="btn btn-sm btn-secondary" type="submit">Create Rule</button>
+</form>
+{{end}}

web/templates/fragments/policy_row.html

@@ -0,0 +1,42 @@
+{{define "policy_row"}}
+<tr id="policy-row-{{.ID}}">
+  <td class="text-small text-muted">{{.ID}}</td>
+  <td class="text-small">{{.Priority}}</td>
+  <td>
+    <strong>{{.Description}}</strong>
+    <details style="margin-top:.25rem">
+      <summary class="text-small text-muted" style="cursor:pointer">Show rule JSON</summary>
+      <pre style="font-size:.75rem;background:#f8fafc;padding:.5rem;border-radius:4px;overflow:auto;margin-top:.25rem">{{.RuleJSON}}</pre>
+    </details>
+  </td>
+  <td class="text-small">
+    {{/* Extract effect from RuleJSON via prettyJSON — displayed separately */}}
+    <span class="badge {{if .Enabled}}badge-active{{else}}badge-inactive{{end}}">
+      {{if .Enabled}}enabled{{else}}disabled{{end}}
+    </span>
+  </td>
+  <td>
+    {{if .Enabled}}
+    <button class="btn btn-sm btn-secondary"
+            hx-patch="/policies/{{.ID}}/enabled"
+            hx-vals='{"enabled":"0"}'
+            hx-target="#policy-row-{{.ID}}"
+            hx-swap="outerHTML">Disable</button>
+    {{else}}
+    <button class="btn btn-sm btn-secondary"
+            hx-patch="/policies/{{.ID}}/enabled"
+            hx-vals='{"enabled":"1"}'
+            hx-target="#policy-row-{{.ID}}"
+            hx-swap="outerHTML">Enable</button>
+    {{end}}
+  </td>
+  <td class="text-small text-muted">{{.UpdatedAt}}</td>
+  <td>
+    <button class="btn btn-sm btn-danger"
+            hx-delete="/policies/{{.ID}}"
+            hx-target="#policy-row-{{.ID}}"
+            hx-swap="outerHTML"
+            hx-confirm="Delete policy rule {{.ID}}? This cannot be undone.">Delete</button>
+  </td>
+</tr>
+{{end}}

web/templates/fragments/tags_editor.html

@@ -0,0 +1,21 @@
+{{define "tags_editor"}}
+<div id="tags-editor">
+  {{if .Tags}}
+  <div style="display:flex;flex-wrap:wrap;gap:.3rem;margin-bottom:.75rem">
+    {{range .Tags}}
+    <span style="font-size:.8rem;background:#f1f5f9;padding:.2rem .5rem;border-radius:3px;font-family:monospace">{{.}}</span>
+    {{end}}
+  </div>
+  {{else}}
+  <p class="text-muted text-small" style="margin-bottom:.75rem">No tags assigned.</p>
+  {{end}}
+  <form hx-put="/accounts/{{.Account.UUID}}/tags"
+        hx-target="#tags-editor" hx-swap="outerHTML">
+    <textarea class="form-control" name="tags_text" rows="3"
+              style="font-family:monospace;font-size:.85rem;margin-bottom:.5rem"
+              placeholder="One tag per line, e.g.&#10;env:production&#10;svc:payments-api">{{range .Tags}}{{.}}
+{{end}}</textarea>
+    <button class="btn btn-sm btn-secondary" type="submit">Save Tags</button>
+  </form>
+</div>
+{{end}}

web/templates/policies.html

@@ -0,0 +1,37 @@
+{{define "policies"}}{{template "base" .}}{{end}}
+{{define "title"}}Policy Rules — MCIAS{{end}}
+{{define "content"}}
+<div class="page-header d-flex align-center justify-between">
+  <div>
+    <h1>Policy Rules</h1>
+    <p class="text-muted text-small">{{len .Rules}} operator rules (built-in defaults not shown)</p>
+  </div>
+  <button class="btn btn-primary" onclick="document.getElementById('create-form').style.display='block';this.style.display='none'">
+    Add Rule
+  </button>
+</div>
+
+<div id="create-form" class="card mt-2" style="display:none">
+  <h2 style="font-size:1rem;font-weight:600;margin-bottom:1rem">Create Policy Rule</h2>
+  {{template "policy_form" .}}
+</div>
+
+<div class="table-wrapper mt-2">
+  <table>
+    <thead>
+      <tr>
+        <th>ID</th>
+        <th>Priority</th>
+        <th>Description</th>
+        <th>Effect</th>
+        <th>Enabled</th>
+        <th>Updated</th>
+        <th>Actions</th>
+      </tr>
+    </thead>
+    <tbody id="policies-tbody">
+      {{range .Rules}}{{template "policy_row" .}}{{end}}
+    </tbody>
+  </table>
+</div>
+{{end}}