Adds community subcategory tagging for corpus recipes (kiwi#118).
Any product with a recipe corpus can use this to let users tag recipes
into browse taxonomy locations that FTS missed.
- 005_recipe_tags.sql: recipe_tags (per-recipe taxonomy tag with upvote
counter) + recipe_tag_votes (dedup table; submitter self-vote at insert)
- store.py: submit_recipe_tag(), upvote_recipe_tag(), get_recipe_tag_by_id(),
list_tags_for_recipe(), get_accepted_recipe_ids_for_subcategory()
Acceptance threshold: upvotes >= 2 (submitter counts as 1, one more needed).
Tags keyed as recipe_source='corpus' for future community-recipe extension.