Help text returned by server actions is now properly formatted when shown to users. This prevents confusing or broken-looking guidance in the interface, improving clarity without changing workflows.

A server action sometimes returns an action with a help key.
That help was not marked up, leading to an incorrect display of that help.

The spreadsheet component used in Documents has been updated so users can import sheets containing more than 125,000 cells. This reduces import failures for large business spreadsheets and makes spreadsheet handling more reliable.

### Contains the following commits:

https://github.com/odoo/o-spreadsheet/commit/9014d42f [FIX] import: can import sheets with more than 125k cells

Planning screens now show a wrench icon for material resources instead of an empty image placeholder. This makes schedules easier to scan and helps users distinguish equipment or materials from people at a glance.

In this Commit, add the many2one_avatar_resource widget because if material
resource then an empty image icon appeared. Now the wrench icon will appear.

Usage:
 `<field name="resource_id" widget="many2one_avatar_resource"/>`

task-2758899