This update keeps linked add-on folder paths intact so Odoo can still find and serve related static files. It prevents file access problems when add-ons are stored through symbolic links outside the configured add-ons path.

resolving the links may block reading static files if real path
doesn't belong to addons_path.

The problem is introduced on refactoring of the `load_manifest` function
odoo@2e29a93

This fix ensures EU fiscal positions are applied only when the customer has a valid VAT number from another EU country and the goods are actually shipped out of the origin country. This helps businesses apply the correct tax treatment when orders use a separate delivery address, reducing VAT compliance mistakes.

The goal is to ensure that 2 conditions are met for a fiscal position to
be applied (within the EU):

- The customer must have a valid VAT number from another EU Member State
- The goods must leave the country of origin

Task: 2596204

Forward-Port-Of: odoo/odoo#75033