build: add Eask, test harness, and dev tooling

I brought the skeleton up to a working package baseline (Phase 0 in the design spec). Eask defines the package and its dev deps. A root Makefile delegates test targets to tests/Makefile and adds compile, coverage, lint, doctor, and clean, matching the layout the other packages use.

deps installs both halves DUET needs: the Emacs Lisp deps via eask, and the transport CLIs (rsync, rclone, lftp, unison) via the system package manager, so a contributor's environment is ready before the code that shells out to them.

make complexity runs a small homegrown McCabe branch counter (scripts/duet-complexity.el). No off-the-shelf tool measures Emacs Lisp: lizard doesn't support it and codemetrics is an interactive overlay, so DUET owns one. The counting is pure and covered by Normal/Boundary/Error tests. The budget is soft and the target is advisory.

The ERT harness (bootstrap, check-deps, per-file undercover coverage) and a smoke test prove the loop works end to end.

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