Bank statement lines now show a color indicator in list views when they have been reconciled, making it easier for users to review accounting work at a glance. The update also improves underlying list-view expression handling so these visual cues can rely on list, tuple, and dictionary values.

and use it to set a color on bank.statement.line in list views, to indicate if it was reconciled.

Products and contacts are now visible to all companies in an Odoo instance by default, even when the companies are not arranged in a hierarchy. This simplifies multi-company setup and prepares the system for easier use of inter-company rules.

Make the partner and the product visible for all the companies defined in the instance, even if there is no hierarchy.
This aims to prepare, and to make the config easy for inter_company_rules module.

test_api changes to make it works !