Agregar estructura completa del tema APUS con Bootstrap 5 y optimizaciones de rendimiento

Se implementa tema WordPress personalizado para Análisis de Precios Unitarios con funcionalidades avanzadas:
- Sistema de templates (front-page, single, archive, page, 404, search)
- Integración de Bootstrap 5.3.8 con estructura modular de assets
- Panel de opciones del tema con Customizer API
- Optimizaciones de rendimiento (Critical CSS, Image Optimization, Performance)
- Funcionalidades SEO y compatibilidad con Rank Math
- Sistema de posts relacionados y tabla de contenidos
- Badge de categorías y manejo de AdSense diferido
- Tipografías Google Fonts configurables
- Documentación completa del tema y guías de uso

🤖 Generated with [Claude Code](https://claude.com/claude-code)

Co-Authored-By: Claude <noreply@anthropic.com>

wp-content/themes/apus-theme/comments.php

@@ -0,0 +1,21 @@
+<?php
+/**
+ * The comments template file
+ *
+ * This file is intentionally left empty as comments are disabled for this theme.
+ *
+ * Comments functionality has been disabled to streamline the user experience
+ * and reduce spam. If you need to enable comments in the future, you can add
+ * the standard WordPress comments template code here.
+ *
+ * To enable comments:
+ * 1. Remove or comment out the return statement below
+ * 2. Add the WordPress comments template code
+ * 3. Update the theme's comment settings in functions.php
+ *
+ * @package Apus_Theme
+ * @since 1.0.0
+ */
+
+// Comments are disabled for this theme
+return;