Admin analytics: heatmap per device, anteprima staff e analisi costi.

Separa heatmap mobile/desktop, opt-out analytics per operatori, dashboard costi con KPI e trend mensili.

Co-authored-by: Cursor <cursoragent@cursor.com>

backend/app/services/analytics/suppress.rb

@@ -0,0 +1,42 @@
+# frozen_string_literal: true
+
+module Analytics
+  module Suppress
+    COOKIE_NAME = "mltv_analytics_suppress"
+    COOKIE_MAX_AGE = 7 * 24 * 60 * 60
+
+    module_function
+
+    def active?(cookie_value)
+      cookie_value.to_s == "1"
+    end
+
+    def enable!(cookie_jar)
+      cookie_jar[COOKIE_NAME] = cookie_options(value: "1", expires: COOKIE_MAX_AGE.seconds.from_now)
+    end
+
+    def disable!(cookie_jar)
+      cookie_jar.delete(
+        COOKIE_NAME,
+        path: "/",
+        same_site: :lax,
+        secure: cookie_secure?
+      )
+    end
+
+    def cookie_options(value:, expires:)
+      {
+        value: value,
+        expires: expires,
+        path: "/",
+        httponly: true,
+        same_site: :lax,
+        secure: cookie_secure?
+      }
+    end
+
+    def cookie_secure?
+      Rails.application.config.force_ssl || Rails.env.production?
+    end
+  end
+end