This fix adjusts how newly created records with empty values are handled internally, which can slightly change the number of database queries performed. Payroll performance tests were updated to reflect the corrected behavior and help ensure the system remains reliable.

Some query count can increase since with the change done in _create, we mark less fields as dirty. It can generate extra query since the _write_multi is batched by fields set changed (counterintuitive).


https://github.com/odoo/odoo/pull/195454