Empty state — All items deleted

Create empty state — all items deleted.

Spec: All-deleted empty state with restore link.

Build with:
- Tailwind 4 + shadcn/ui primitives
- Fully responsive (stacks on mobile)
- Dark mode via next-themes
- Accessible: labels, aria where needed, keyboard nav
- TypeScript props

Return a single self-contained React component. Include mock data inline so it renders standalone.