feat: add mail_accounts migration and MailAccount model

app/Models/MailAccount.php

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+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Model;
+use PromoSeven\AzureMailer\Graph\GraphClient;
+use PromoSeven\AzureMailer\Graph\TokenManager;
+use PromoSeven\AzureMailer\Transport\AzureTransport;
+use Symfony\Component\Mailer\Transport\Smtp\EsmtpTransport;
+use Symfony\Component\Mailer\Transport\TransportInterface;
+
+class MailAccount extends Model
+{
+    protected $fillable = ['name', 'label', 'type', 'from_address', 'from_name', 'config', 'enabled'];
+
+    protected $casts = [
+        'config'  => 'encrypted:array',
+        'enabled' => 'boolean',
+    ];
+
+    public function buildTransport(): TransportInterface
+    {
+        if ($this->type === 'azure') {
+            $config = array_merge($this->config, [
+                'from_address'       => $this->from_address,
+                'graph_api_version'  => 'v1.0',
+                'timeout'            => 30,
+                'save_to_sent_items' => false,
+            ]);
+            return new AzureTransport(
+                new GraphClient(new TokenManager($config), $config),
+                $config
+            );
+        }
+
+        $cfg       = $this->config;
+        $tls       = ($cfg['encryption'] ?? 'tls') === 'ssl';
+        $transport = new EsmtpTransport($cfg['host'], (int) ($cfg['port'] ?? 587), $tls);
+        if (!empty($cfg['username'])) {
+            $transport->setUsername($cfg['username']);
+            $transport->setPassword($cfg['password'] ?? '');
+        }
+        return $transport;
+    }
+}

database/migrations/2026_05_26_000001_create_mail_accounts_table.php

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+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('mail_accounts', function (Blueprint $table) {
+            $table->id();
+            $table->string('name', 100)->unique();
+            $table->string('label', 150);
+            $table->enum('type', ['azure', 'smtp']);
+            $table->string('from_address', 255);
+            $table->string('from_name', 150)->nullable();
+            $table->text('config');
+            $table->boolean('enabled')->default(true);
+            $table->timestamps();
+        });
+    }
+
+    public function down(): void
+    {
+        Schema::dropIfExists('mail_accounts');
+    }
+};