chore: initialize migration workspace

README.md

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+# MES UniversalApi Migration Workspace
+
+This repository tracks the migration preparation workspace for replacing
+`MESCommonBase.ashx` with a new `.NET 10` WebAPI service.
+
+## Repository scope
+
+- `working/`: legacy analysis material, flowcharts, and migration route documents
+- `working1/`: project management documents, task matrix, evidence, and decisions
+- `MesUniversalApi/`: new migration project root for code, tests, deploy assets, tools, and evidence
+
+## Out of scope
+
+The following local content is intentionally not tracked in this repository:
+
+- legacy application source trees outside the migration workspace
+- IDE state such as `.vs/` and `.vscode/`
+- local credential notes such as `git.txt`
+- local archives, binaries, and generated outputs outside the tracked directories