feat(permission): “出库/借库需审批”开关权限化——仅主管/超管可见可改

- 新增权限码 material_list:isApprovalRequired，授予仅 SUPER_ADMIN/SUPERVISOR（收回其它角色）
- 物料列表该列仅持码角色可见；后端批量端点与字段脱敏均改按新码校验，其余角色看不到值也无法改

inventory-web/src/views/material/list.vue

@@ -328,11 +328,11 @@
             </el-tag>
           </template>
         </el-table-column>
-        <el-table-column v-if="columns.isApprovalRequired.visible" label="出库/借库需审批" min-width="130" align="center">
+        <el-table-column v-if="columns.isApprovalRequired.visible && userStore.hasPermission('material_list:isApprovalRequired')" label="出库/借库需审批" min-width="130" align="center">
           <template #default="scope">
             <el-switch
                 :model-value="!!scope.row.isApprovalRequired"
-                :disabled="!userStore.hasPermission('material_list:operation')"
+                :disabled="!userStore.hasPermission('material_list:isApprovalRequired')"
                 @change="(val: boolean) => toggleApprovalRequired(scope.row, val)"
             />
           </template>