feat(setup): T02 initialize virtual environment and gitignore

- Create comprehensive .gitignore with Python, venv, DB exclusions
- Add test_virtual_env_setup.py with 6 unit tests
- Verify Python 3.13.5 compatibility (>= 3.11 required)
- All tests passing (6/6)

Refs: T02

export/progress.md

@@ -9,11 +9,11 @@
 | Metrica | Valore |
 |---------|--------|
 | **Stato** | 🟡 In Progress |
-| **Progresso** | 1% |
+| **Progresso** | 3% |
 | **Data Inizio** | 2024-04-07 |
 | **Data Target** | TBD |
 | **Task Totali** | 74 |
-| **Task Completati** | 1 |
+| **Task Completati** | 2 |
 | **Task In Progress** | 1 |
 
 ---
@@ -37,9 +37,9 @@
 
 ## 📋 Task Pianificate
 
-### 🔧 Setup Progetto (T01-T05) - 1/5 completati
+### 🔧 Setup Progetto (T01-T05) - 2/5 completati
 - [x] T01: Creare struttura cartelle progetto (2024-04-07)
-- [ ] T02: Inizializzare virtual environment
+- [x] T02: Inizializzare virtual environment e .gitignore (2024-04-07)
 - [ ] T03: Creare requirements.txt con dipendenze
 - [ ] T04: Setup file configurazione (.env, config.py)
 - [ ] T05: Configurare pytest e struttura test