Build: Makefile overhaul and dev deps

[gmmcosta15]

Description

Select the type:

• Feature
• Bug fix
• Code refactor
• Documentation

Replace the two-line stub Makefile with a complete, CI-aligned local build system.

• Replace stub Makefile with full build system covering env setup, run, all test variants, coverage, rcc code-gen, and cleanup, etc..
• Expand scripts/requirements-dev.txt with pytest-qt and pytest-asyncio to cover the full local toolchain

Motivation

The previous Makefile had only two targets (init, test) and the pre-commit config was absent. Developers had no standard way to run linting, type-checking, formatting, or targeted test subsets locally.