VoIP phone call records now include a missing database optimization for call status. This should make common call searches and missed-call checks faster and more reliable without changing user workflows.

Add missing index on `state` of `voip.phonecall` used in:
- view search filters
- `get_missed_call_info`

task-3420528

Approval request status information is now easier for the system to find when counting requests, showing items to approve, and applying access rules. This helps keep approval screens and related counts responsive, especially as the number of requests grows.

Add missing index on `request_status` of `approval_request`, used in:
- computing the count of request per category
- in views of "to approve" request and + search filter
- some ir.rules

task-3420528

The Irish reports module now keeps deferred account definitions within Enterprise, preventing installation errors when using the standard Irish localization on its own. This improves reliability for companies setting up Irish accounting without requiring Enterprise report components.

Deferred accounts should be defined in Enterprise only, else it will cause error if you install l10n_ie only.
https://runbot.odoo.com/runbot/build/47857050

A previously removed accounting action has been restored because it is still needed in parts of the system. This prevents affected accounting workflows from breaking when users access posted unreconciled journal items.

`action_move_line_posted_unreconciled` has been erronously removed in https://github.com/odoo/enterprise/pull/42337. The action is still in use in some places.