## Description
The `onchange` triggered when changing the `allow_billable` setting of a large long living project with a high number of associated timesheets can take a quite a while.
After profiling, a significant portion of the bottleneck was coming from *frequent* calls to the `__hash__` function, called when initializing a new `set` in
https://github.com/odoo/odoo/blob/cf9aa2a14761a417c641243fc0b2be121c387b46/odoo/models.py#L6838
Left Heavy profile:
![profile_onchange_billable_after_orm_patch](https://github.com/odoo/odoo/assets/111067497/fb6bc313-478a-44e1-9684-a7dc266171ae)


## Improvements
- Invariant hoisting: the `set(self._ids)` can be lifted out of the lambda scope capture, passing only a reference to a local variable for all callsite of the lambda. This prevents the re-computation of `set(self._ids)` for each record in `cache_records` due to the linear iteration done by `filtered`.
- `not isdisjoint` vs `intersection`: the lambda is checking for the existence of an intersection between 2 sets. But in python the `&` or `intersection` method *construct* a new instance of a `set`. In our case we don't care about the resulting intersection, only about the existence of it. We can improve the situation by inverting the logic using `not isdisjoint`, as `isdisjoint` is simpler internal implementation and doesn't construct any new set, it just checks for disjunction.
  - CPython `intersection`:
https://github.com/python/cpython/blob/333c7dccd87c637d0b15cf81f9bbec28e39664fd/Objects/setobject.c#L1179-L1256
  - CPython `isdisjoint`: https://github.com/python/cpython/blob/333c7dccd87c637d0b15cf81f9bbec28e39664fd/Objects/setobject.c#L1338-L1373 

  A local small `timeit` benchmark showed +- 25% faster performance in favor of `not isdisjoint`.

## Benchmark
On a staging database (saas-17.1, blindly backported), the `onchange` triggered by setting a project `allow_billable` from `True` -> `False`, with 70k tasks, and 25k associated timesheets.

|         | Before               | After               | Speed Up    |
|---------|----------------------|---------------------|-------------|
| Timings | 246.66 sec (4.1 min) | 66.83 sec (1.1 min) | 3.6x faster |

## Reference
task-3872314

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