Accounting reconciliation code was reorganized so it can be reused by the enterprise document bridge. This is an internal preparation step that should help support document-related accounting workflows without changing day-to-day user behavior.

This commit changes some methods so they can be used in the account_documents enterprise bridge
and adapts activity tests for the new request on upload_file feature.

task: #1928404
related to: odoo/enterprise#3607

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Delivery carrier tests were updated to use the new sale order delivery wizard, helping ensure shipping integrations continue to work as expected. A new check was also added for how delivery carrier invoice policy affects billing behavior.

Adapt external carriers tests by using the new delivery wizard in sale order.

Task : 1908654