Issue: When making a return for a transfer, the precision_rounding was taken from the UoM of the product given in the transfer, but the quantity was taken in the UoM of the product defined on its form

Steps to reproduce :
 1) Create a UoM "Hundreds", rounding precision 1 (has to be different than "Dozen"), Bigger than the reference Unit of Measure, ratio 100
 2) Create a test product with "Dozen" as UoM
 3) Inventory > Operations > Transfers > Create
 4) Add test product, Demand=2, Unit of Measure=Hundreds
 5) Validate
 6) Create a Return for that transfer
 7) Quantity is set to 17 Dozen instead of 16.67

 Why is that a bug:
 The quantity to return is `quantity = stock_move.product_qty` (in UoM of the product form) but the rounding is made with rounding precision `stock_move.product_uom.rounding` (in UoM of the line of the transfer) which can be different in case of manual transfer creation for example

opw-2543304

Forward-Port-Of: odoo/odoo#74496
Forward-Port-Of: odoo/odoo#74435

Related issue: [Odoo issue](https://www.odoo.com/web#action=333&active_id=70&cids=1&id=2532514&menu_id=4720&model=project.task&view_type=form) (see messages, not description)

Before coming up with this, I did refresh stats (`VACUUM`) on the database concerned here in order to rule out the possibility of poor statistics being behind the inefficient query plan.

When the user tries to open up product template form view, the following query is generated by the orm if the Quality module (`quality_control` to be specific) is installed:

```
SELECT COUNT(1) FROM "quality_point" WHERE (
        (("quality_point"."active" = TRUE) AND ("quality_point"."company_id" = 1)) 
        AND (
            ("quality_point"."id" NOT IN (SELECT "quality_point_id" FROM "product_product_quality_point_rel" WHERE "quality_point_id" IS NOT NULL)) OR
            ("quality_point"."id" IN (SELECT "quality_point_id" FROM "product_product_quality_point_rel" WHERE "product_product_id" IN (12383)))
            )
        ) 
        AND ("quality_point"."company_id" IS NULL OR ("quality_point"."company_id" in (1)))
```

This query causes Odoo to **hang indefinitely**. I managed to dissect it and find which piece of it exactly makes Odoo hang, here it is:

`("quality_point"."id" NOT IN (SELECT "quality_point_id" FROM "product_product_quality_point_rel" WHERE "quality_point_id" IS NOT NULL))`

and I found it by manually running in psql the following (this will also become the test-query that I'll be running every time I make any changes):

```
SELECT COUNT(1) FROM "quality_point"
    WHERE ("quality_point"."id" NOT IN 
        (SELECT "quality_point_id" FROM "product_product_quality_point_rel" WHERE "quality_point_id" IS NOT NULL));
```


I believe the problem lies with the use of `NOT IN`. According to this [thread](https://wiki.postgresql.org/wiki/Don%27t_Do_This#Why_not.3F_3), `NOT IN` becomes highly inefficient upon reaching certain threshold (ie in case of big enough tables, record-wise). So, to confirm this, I run the following two queries (notice the difference in `LIMIT`):

`SELECT id FROM "quality_point" WHERE ("quality_point"."id" NOT IN (SELECT quality_point_id FROM "product_product_quality_point_rel" LIMIT(2097153)));`
`SELECT id FROM "quality_point" WHERE ("quality_point"."id" NOT IN (SELECT quality_point_id FROM "product_product_quality_point_rel" LIMIT(2097152)));`


and here are explain plans corresponding to these queries:

![image](https://user-images.githubusercontent.com/40456041/123248337-15e89f80-d4e8-11eb-9a48-10ead776a805.png)



The first query **hangs**, while the second **doesn't**. Explain plan changes when fetching >2097152 records from `product_product_quality_point_rel` (in the case of this particular database). New plan makes the query extremely inefficient, to the point that it's never finished (and therefore makes it impossible to open product template form views for the customer).

So in order to prevent the first query from hanging, I rewrote it to use `NOT EXISTS` instead of `NOT IN`, as suggested [here](https://wiki.postgresql.org/wiki/Don%27t_Do_This#Why_not.3F_3):

`SELECT id FROM "quality_point" WHERE NOT EXISTS (SELECT quality_point_id FROM "product_product_quality_point_rel" WHERE quality_point_id = "quality_point"."id" LIMIT(2097153));`

and bingo, it worked. Now the only thing left was to make Odoo generate a query without the use of `NOT IN`. Initially I thought about modifying `orm/expression.py` to make it prefer using `NOT EXISTS` instead of `NOT IN`, but due to the complexity of orm and me lacking in knowledge, I opted for "tricking" Odoo into generating a different query while still achieving the same result, hence this pr. After this change in `quality.py`, this is how the query looks like:

```
SELECT count(1) FROM "quality_point" WHERE (
    (("quality_point"."active" = true) AND ("quality_point"."company_id" = 1)) 
        AND (
            ("quality_point"."id" in (SELECT "quality_point_id" FROM "product_product_quality_point_rel" WHERE "product_product_id" IN (NULL))) OR 
            ("quality_point"."id" in (SELECT "quality_point_id" FROM "product_product_quality_point_rel" WHERE "product_product_id" IN (12383)))
            )
        ) 
        AND ("quality_point"."company_id" IS NULL  OR ("quality_point"."company_id" in (1)))
```


It doesn't utilize `NOT EXISTS`, but also there is no `NOT IN` anymore and Odoo no longer hangs waiting for this query to finish, so I guess it'll do as well.

Forward-Port-Of: odoo/enterprise#19228