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feat(tax): Add 'Apply to all countries' fallback option in tax rates configuration #437

Description

@superdav42

Background

PR #277 (feat(tax): add universal tax fallback feature) was closed in favour of a redesigned implementation based on maintainer feedback from @superdav42.

Maintainer's requested approach

Instead of a separate settings toggle + rate field, implement the universal/fallback tax as an 'Apply to all countries' option in the country dropdown on the tax rates configuration page.

This is simpler to implement and more intuitive for users — they configure it in the same place as other tax rates, not in a separate settings section.

What to implement

  • Add an 'Apply to all countries' option to the country dropdown on the tax rates configuration page (/wp-admin/network/admin.php?page=wp-ultimo-tax-rates or equivalent)
  • When a tax rate has 'Apply to all countries' selected, it acts as a fallback rate applied when no country-specific rate matches
  • This replaces the enable_universal_tax / universal_tax_rate settings approach from PR feat(tax): add universal tax fallback feature #277

Reference

Acceptance criteria

  • 'Apply to all countries' option available in tax rate country dropdown
  • Fallback rate applied when no country-specific rate matches
  • No new settings fields required (configured inline with tax rates)
  • Existing country-specific rates take precedence over the fallback
  • Code Quality CI passes (no PHPCS failures)

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