feat(audio): Implement audio backend abstraction (Task #51.1)

Created interface-based audio backend system to enable testing without
hardware. This is the foundation for robust tracker timing verification.

Changes:
- Created AudioBackend interface with init/start/shutdown methods
- Added test-only hooks: on_voice_triggered() and on_frames_rendered()
- Moved miniaudio implementation to MiniaudioBackend class
- Refactored audio.cc to use backend abstraction with auto-fallback
- Added time tracking to synth.cc (elapsed time from rendered frames)
- Created test_audio_backend.cc to verify backend injection works
- Fixed audio test linking to include util/procedural dependencies

All test infrastructure guarded by #if !defined(STRIP_ALL) for zero
size impact on final build. Production path unchanged, 100% backward
compatible. All 13 tests pass.

handoff(Claude): Task #51.1 complete, audio backend abstraction ready

Co-Authored-By: Claude Sonnet 4.5 <noreply@anthropic.com>

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