feat(iac): scaffold orca-platform layout (M1.1)

Lands manifests/, overlays/, dns/, scripts/, Makefile per M1.1. Bundles yourplatform.com→breakpilot.com rename. vms/ removed (out-of-scope for Orca).

Refs: M1.1

scripts/plan.sh

@@ -0,0 +1,56 @@
+#!/usr/bin/env bash
+# `make plan ENV=<env>` — show what would be deployed for the given env.
+#
+# Merges manifests/ with overlays/<env>/overlay.toml and writes the resolved
+# service set to .orca-out/<env>/. Does NOT contact a cluster.
+#
+# Behavior in M1.1: the merge is a passthrough (overlays are placeholders).
+# A real merge that resolves per-env image tags and replica counts will land
+# alongside the first env-specific delta (M1.2 or later).
+
+set -euo pipefail
+
+ENV="${ENV:?usage: make plan ENV=<dev|stage|prod>}"
+case "$ENV" in dev|stage|prod) ;; *) echo "unknown env: $ENV" >&2; exit 2;; esac
+
+ROOT="$(cd "$(dirname "$0")/.." && pwd)"
+cd "$ROOT"
+OUT="$ROOT/.orca-out/$ENV"
+rm -rf "$OUT"
+mkdir -p "$OUT"
+
+OVERLAY="overlays/$ENV/overlay.toml"
+[ -f "$OVERLAY" ] || { echo "missing $OVERLAY" >&2; exit 1; }
+
+# Read include_dirs from overlay; fall back to all VMs (dev default).
+INCLUDE_DIRS=$(python3 - "$OVERLAY" <<'PY'
+import sys, tomllib
+data = tomllib.load(open(sys.argv[1], 'rb'))
+dirs = data.get('deploy', {}).get('include_dirs')
+if dirs is None:
+    dirs = ['manifests/vm-edge', 'manifests/vm-control', 'manifests/vm-data', 'manifests/stage']
+print('\n'.join(dirs))
+PY
+)
+
+echo "=== plan ENV=$ENV ==="
+echo "overlay:       $OVERLAY"
+echo "include_dirs:"
+echo "$INCLUDE_DIRS" | sed 's/^/  /'
+echo
+
+count=0
+while IFS= read -r dir; do
+  [ -d "$dir" ] || continue
+  for tml in "$dir"/*.toml; do
+    [ -e "$tml" ] || continue
+    rel="${tml#manifests/}"
+    dest="$OUT/$rel"
+    mkdir -p "$(dirname "$dest")"
+    cp "$tml" "$dest"
+    count=$((count+1))
+  done
+done <<< "$INCLUDE_DIRS"
+
+echo "→ wrote $count resolved manifests to .orca-out/$ENV/"
+echo "→ apply with: ORCA_API_URL=<url> make apply ENV=$ENV"