feat: implement reconciliation loop (#17261)

Closes https://github.com/coder/internal/issues/510

<details>
<summary> Refactoring Summary </summary>

### 1) `CalculateActions` Function

#### Issues Before Refactoring:

- Large function (~150 lines), making it difficult to read and maintain.
- The control flow is hard to follow due to complex conditional logic.
- The `ReconciliationActions` struct was partially initialized early,
then mutated in multiple places, making the flow error-prone.

Original source:  

https://github.com/coder/coder/blob/fe60b569ad754245e28bac71e0ef3c83536631bb/coderd/prebuilds/state.go#L13-L167

#### Improvements After Refactoring:

- Simplified and broken down into smaller, focused helper methods.
- The flow of the function is now more linear and easier to understand.
- Struct initialization is cleaner, avoiding partial and incremental
mutations.

Refactored function:  

https://github.com/coder/coder/blob/eeb0407d783cdda71ec2418c113f325542c47b1c/coderd/prebuilds/state.go#L67-L84

---

### 2) `ReconciliationActions` Struct

#### Issues Before Refactoring:

- The struct mixed both actionable decisions and diagnostic state, which
blurred its purpose.
- It was unclear which fields were necessary for reconciliation logic,
and which were purely for logging/observability.

#### Improvements After Refactoring:

- Split into two clear, purpose-specific structs:
- **`ReconciliationActions`** — defines the intended reconciliation
action.
- **`ReconciliationState`** — captures runtime state and metadata,
primarily for logging and diagnostics.

Original struct:  

https://github.com/coder/coder/blob/fe60b569ad754245e28bac71e0ef3c83536631bb/coderd/prebuilds/reconcile.go#L29-L41

</details>

---------

Signed-off-by: Danny Kopping <dannykopping@gmail.com>
Co-authored-by: Sas Swart <sas.swart.cdk@gmail.com>
Co-authored-by: Danny Kopping <dannykopping@gmail.com>
Co-authored-by: Dean Sheather <dean@deansheather.com>
Co-authored-by: Spike Curtis <spike@coder.com>
Co-authored-by: Danny Kopping <danny@coder.com>

coderd/database/querier.go

@@ -64,7 +64,7 @@ type sqlcQuerier interface {
 	CleanTailnetCoordinators(ctx context.Context) error
 	CleanTailnetLostPeers(ctx context.Context) error
 	CleanTailnetTunnels(ctx context.Context) error
-	// CountInProgressPrebuilds returns the number of in-progress prebuilds, grouped by template version ID and transition.
+	// CountInProgressPrebuilds returns the number of in-progress prebuilds, grouped by preset ID and transition.
 	// Prebuild considered in-progress if it's in the "starting", "stopping", or "deleting" state.
 	CountInProgressPrebuilds(ctx context.Context) ([]CountInProgressPrebuildsRow, error)
 	CountUnreadInboxNotificationsByUserID(ctx context.Context, userID uuid.UUID) (int64, error)