feat: replace Stripe Global Payouts with manual bank transfer system for France compliance

- Replace Stripe automatic payouts with manual admin-processed bank transfers
- Add banking information fields (IBAN, bank name, account holder) to User model
- Implement manual payout workflow: pending → approved → processing → completed
- Add comprehensive admin interface for payout review and processing
- Update Payout model with manual processing fields and workflow methods
- Add transfer reference tracking and rejection/failure handling
- Consolidate all migration fragments into clean "create" migrations
- Add comprehensive documentation for manual payout workflow
- Fix Event payout_status enum definition and database column issues

This addresses France's lack of Stripe Global Payouts support by implementing
a complete manual bank transfer workflow while maintaining audit trails and
proper admin controls.

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

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

app/controllers/admin/payouts_controller.rb

@@ -1,32 +1,77 @@
 class Admin::PayoutsController < ApplicationController
   before_action :authenticate_user!
   before_action :ensure_admin!
+  before_action :set_payout, only: [:show, :approve, :reject, :mark_processing, :mark_completed, :mark_failed]
 
   def index
-    @payouts = Payout.pending.includes(:user, :event).order(created_at: :asc).page(params[:page])
+    @pending_payouts = Payout.pending.includes(:user, :event).order(created_at: :asc)
+    @approved_payouts = Payout.approved.includes(:user, :event).order(created_at: :asc)
+    @processing_payouts = Payout.processing.includes(:user, :event).order(created_at: :asc)
+    @completed_payouts = Payout.completed.includes(:user, :event).order(created_at: :desc).limit(10)
   end
 
   def show
-    @payout = Payout.find(params[:id])
+    @service = PayoutService.new(@payout)
+    @transfer_summary = @service.generate_transfer_summary
+    @banking_errors = @service.validate_banking_info
   end
 
-  def process
-    @payout = Payout.find(params[:id])
-
-    if @payout.pending? && @payout.can_process?
-      begin
-        PayoutService.new(@payout).process!
-        redirect_to admin_payouts_path, notice: "Payout processed successfully."
-      rescue => e
-        redirect_to admin_payouts_path, alert: "Failed to process payout: #{e.message}"
-      end
+  def approve
+    if @payout.approve!(current_user)
+      redirect_to admin_payout_path(@payout), notice: "Payout approved successfully."
     else
-      redirect_to admin_payouts_path, alert: "Cannot process this payout."
+      redirect_to admin_payout_path(@payout), alert: "Cannot approve this payout."
     end
   end
 
+  def reject
+    reason = params[:rejection_reason].presence || "No reason provided"
+    if @payout.reject!(current_user, reason)
+      redirect_to admin_payouts_path, notice: "Payout rejected."
+    else
+      redirect_to admin_payout_path(@payout), alert: "Cannot reject this payout."
+    end
+  end
+
+  def mark_processing
+    transfer_reference = params[:bank_transfer_reference]
+    if @payout.mark_processing!(current_user, transfer_reference)
+      redirect_to admin_payout_path(@payout), notice: "Payout marked as processing."
+    else
+      redirect_to admin_payout_path(@payout), alert: "Cannot mark payout as processing."
+    end
+  end
+
+  def mark_completed
+    transfer_reference = params[:bank_transfer_reference]
+    if @payout.mark_completed!(current_user, transfer_reference)
+      redirect_to admin_payouts_path, notice: "Payout completed successfully."
+    else
+      redirect_to admin_payout_path(@payout), alert: "Cannot mark payout as completed."
+    end
+  end
+
+  def mark_failed
+    reason = params[:failure_reason].presence || "Transfer failed"
+    if @payout.mark_failed!(current_user, reason)
+      redirect_to admin_payouts_path, notice: "Payout marked as failed."
+    else
+      redirect_to admin_payout_path(@payout), alert: "Cannot mark payout as failed."
+    end
+  end
+
+  # Legacy method - redirect to new workflow
+  def process
+    @payout = Payout.find(params[:id])
+    redirect_to admin_payout_path(@payout), alert: "Use the new manual payout workflow."
+  end
+
   private
 
+  def set_payout
+    @payout = Payout.find(params[:id])
+  end
+
   def ensure_admin!
     # For now, we'll just check if the user has a stripe account
     # In a real app, you'd have an admin role check