feat: VivesPOS landing on Winter CMS 1.2 — theme + plugin + Dockerfile

- Base: wintercms/winter branch 1.2 (full framework)
- Theme vivespos: Canvas 7 + Bootstrap 5 CDN, custom CSS
- Layout: deferred GTM/GA4 tracking, JSON-LD SoftwareApplication
- Partials: hero (offline-first), features, modes (offline/nube toggle),
  screenshots, pricing (3 planes), comparison, FAQ, CTA
- Plugin VivesPOS.Site with ContactForm
- Dockerfile: PHP 8.2 Apache, port 80, healthcheck
- Added winter/wn-pages, blog, sitemap, seo plugins
- Active theme set to vivespos

themes/vivespos/partials/site/tracking.htm

@@ -0,0 +1,52 @@
+description = "GTM + GA4 diferido post-load (PageSpeed optimizado)"
+==
+<script>
+(function () {
+  var loaded = false;
+  function loadTracking() {
+    if (loaded) return;
+    loaded = true;
+
+    // Google Tag Manager
+    (function (w, d, s, l, i) {
+      w[l] = w[l] || [];
+      w[l].push({ 'gtm.start': new Date().getTime(), event: 'gtm.js' });
+      var f = d.getElementsByTagName(s)[0],
+        j = d.createElement(s),
+        dl = l != 'dataLayer' ? '&l=' + l : '';
+      j.async = true;
+      j.src = 'https://www.googletagmanager.com/gtm.js?id=' + i + dl;
+      f.parentNode.insertBefore(j, f);
+    })(window, document, 'script', 'dataLayer', 'GTM-P9B758T');
+
+    // GA4
+    var g = document.createElement('script');
+    g.async = true;
+    g.src = 'https://www.googletagmanager.com/gtag/js?id=G-V6SX1D3XVE';
+    document.head.appendChild(g);
+    window.dataLayer = window.dataLayer || [];
+    function gtag() { dataLayer.push(arguments); }
+    window.gtag = gtag;
+    gtag('js', new Date());
+    gtag('config', 'G-V6SX1D3XVE');
+  }
+
+  function schedule() {
+    if ('requestIdleCallback' in window) {
+      requestIdleCallback(function () { loadTracking(); }, { timeout: 3500 });
+    } else {
+      setTimeout(loadTracking, 2500);
+    }
+  }
+
+  ['pointerdown', 'keydown', 'scroll', 'touchstart'].forEach(function (ev) {
+    window.addEventListener(ev, function () { loadTracking(); }, { once: true, passive: true });
+  });
+
+  if (document.readyState === 'complete') {
+    schedule();
+  } else {
+    window.addEventListener('load', schedule);
+  }
+})();
+</script>