Currently, an error can occur in `_find_matching_po_and_inv_lines` when some invoice lines have a price_unit of 0. This happens because the matching logic sorts and matches lines by `(price_unit, qty)`, leading to "Journal Items" (`line_ids`) being incorrectly matched with purchase order lines.

The issue arises because the `_find_matching_po_and_inv_lines` function checks all `line_ids`, instead of only `invoice_line_ids`. When a PO line has a price_unit of 0, it might match with a line that isn't an actual invoice line. As a result, `unmatched_lines` becomes incorrect, and it could remove a valid invoice line. Then, later, when calculating `inv_and_po_lines`, the process only considers `invoice_line_ids`. Since no matching line is found, an error occurs when attempting to delete the line (id is False).

Steps to reproduce:
1. Create a purchase order with:
   - 1 product A with price_unit = 0
2. Confirm the purchase order.
3. Upload an EDI XML bill (e.g., IT localization) with:
   - A reference to the purchase order
   - 1 product B with price_unit = 100

Since all bill lines are processed, a tax line or a payment term line might incorrectly match with the PO line, causing the error.

opw-4513869

Forward-Port-Of: odoo/odoo#197637