This update removes an outdated internal programming pattern across several Odoo apps and replaces it with the current standard approach. It should make the system easier to maintain and reduce unexpected behavior for future development, without introducing intended functional changes for business users.

https://github.com/odoo/enterprise/pull/4721

This update modernizes internal code across several Odoo apps so they no longer rely on an older programming pattern scheduled for removal. It should not change day-to-day functionality, but it reduces future upgrade risk and keeps these apps compatible with the platform.

Adapt all code that was using `api.one` to recordset-style method and
remove any and all calls to `api.one` in preparation for its removal.

Work entries have been separated from payroll into their own module, making them available for attendance and other business processes. This reduces duplication and enables future features, such as forecasting, to reuse the same work-entry records without depending on payroll.

- Work Entry entity is extracted from hr_payroll so that
  it become a module in its own right.

PART OF TASK#1904850