Spreadsheet filter data has been streamlined to align with related platform changes. This helps keep enterprise spreadsheet features consistent and easier to maintain, with minimal direct impact for business users.

This commit adapts the enterprise codebase to the changes made in https://github.com/odoo/odoo/pull/212961

This change reorganizes a testing helper so it lives with other test utilities instead of production-facing code. It should not affect day-to-day users, but it helps keep the codebase cleaner and easier to maintain across modules that rely on tests.

The `MockRequest` context manager is only used in tests.
Move it to `odoo.addons.web.tests.utils.py`.

task-4822364