chore: initialize k3s master iac skeleton

README.md

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+# K3s Master Infrastructure-as-Code
+
+This repository tracks the Terraform + Ansible automation for provisioning and configuring K3s control-plane nodes on vSphere. Initial commit supplies scaffolding only; functional resources, modules, and tasks follow in upcoming iterations.
+
+## Current Status
+- Gitea repository `iac/k3s-master` initialized with protected `main` branch and PR review requirement.
+- Terraform directory contains provider baseline, version pinning, and documented variables.
+- Ansible inventory/playbook skeleton captures control-plane bootstrap flow.
+- Gitea Actions workflow stub (`.gitea/workflows/plan.yml`) reserved for Terraform plan execution.
+
+## Next Steps
+1. Author Terraform data sources and VM definitions aligned with K3s sizing doc (ID 588).
+2. Implement dynamic inventory output bridging Terraform state and Ansible.
+3. Build hardened Ansible roles for OS baseline and K3s installation, leveraging security guidelines.
+4. Replace workflow placeholders with real Terraform fmt/init/plan stages and artifact upload.
+
+## Dependencies
+- vSphere endpoint with service account credentials and API access.
+- Terraform CLI >= 1.8 and HashiCorp vsphere provider >= 2.5 (managed by CI image).
+- Secrets storage for vSphere credentials (Gitea Actions secrets or Vault).
+- Ansible control node with access to provisioned masters for configuration.