### Steps to reproduce:
- On a contact, add the "Factur-X" E-Invoicing method under the "Accounting" tab
- Create an invoice with this contact as the customer
- Send the invoice, download the PDF
- Verify the PDF. For example with https://demo.verapdf.org/
- `The aforementioned EOL marker shall be immediately followed by a % (25h) character followed by at least four bytes, each of whose encoded byte values shall have a decimal value greater than 127`
- `The MIME type of an embedded file, or a subset of a file, shall be specified using the Subtype key of the file specification dictionary. If the MIME type is not known, the "application/octet-stream" shall be used`

### Cause:
- 1
Pypdf 2.2 is [adding the necessary binary](https://github.com/py-pdf/pypdf/commit/036789a4664e3f572292bc7dceec10f08b7dbf62) like Odoo [does](https://github.com/odoo/odoo/blob/c1679123c9c6f7184293befb399de1e79a6205a9/odoo/tools/pdf/__init__.py#L471) for Pypdf2.1 because it is mandatory for PDF/A.

The issue comes from two line break following each others:
Pypdf2.2 adds one at the beginning of the [file](https://github.com/py-pdf/pypdf/blob/036789a4664e3f572292bc7dceec10f08b7dbf62/PyPDF2/pdf.py#L487): 
`\n % E2 E3 CF D3`
Then Odoo [adds the header `%PDF-1.7\n` before](https://github.com/odoo/odoo/blob/c1679123c9c6f7184293befb399de1e79a6205a9/odoo/tools/pdf/__init__.py#L469) resulting in :
`b"%PDF-1.7" \n \n % E2 E3 CF D3`
PDF/A expects to have `% E2 E3 CF D3` on the second line right after the header but there is nothing on this line.

- 2
The Subtype is badly formatted: from `text/xml` to `/text#232Fxml` instead of `/text#2Fxml`

This occurs as Odoo [replace `/` by `#2F`](https://github.com/odoo/odoo/blob/2e43bee546d5c14729d654386209b539d8aa71d7/odoo/tools/pdf/__init__.py#L369-L377).
But then when [adding the subtype](https://github.com/odoo/odoo/blob/2e43bee546d5c14729d654386209b539d8aa71d7/odoo/tools/pdf/__init__.py#L595C17-L595C74) to the attachment, we call `NameObject` from PyPdf. This object will [format](https://github.com/py-pdf/pypdf/blob/1c4173a12cd21b91dff6d6596ed0bbf1999f2d10/PyPDF2/generic/_base.py#L548) the text again replacing the `#` by `#23`. 

### Solution:
- Don't add a `\n` after `%PDF-1.7` when using `_pypdf2_2`.

- As PyPdf2.2 is doing the formatting itself, we don't format on our side if `submod == ._pypdf2_2`. 
We still need to add the `/`.

opw-4748600

Forward-Port-Of: odoo/odoo#211006

**Steps to reproduce:**
- Install account_budget
- Activate "Budget Management" in Accounting settings

- Go to "Accounting / Accounting / Analytic Budget"
- Create a new budget:
  * Budget Type: Expense
  * Period: [this month]
  * Budget Lines: [a line with an analytic account (AA) in 2 plans]
- Open the budget

**Issue 1:**
Create a PO at the current date with a line having only one of the AA as analytic distribution and an amount higher than the budgeted amount.
The PO line and the Budget button appear in red, but it shouldn't because the analytic distribution of the line doesn't match all the accounts defined on the budget line.
The line will not impact the budget, but it appears in red, which is confusing.

**Cause 1:**
When computing the budget lines linked to the PO line, the domain that is used is only taking into account the plans that are set on the PO line, ignoring the plans that are not set.
For the Budget button, all the PO lines are used instead of just those having the correct analytic distribution.

**Issue 2:**
- Create a PO at the current date with 2 lines:
1) a line with the same AA than the budget line and an amount higher than the budget amount
2) a line with the same AA than the budget line and an amount lower than the budget amount
- Save the PO
The first line should be red, but it is not.

**Cause 2:**
When computing the budget lines linked to the PO lines, only the last PO line has its value set.

opw-4757067

Forward-Port-Of: odoo/enterprise#87884

…rrect data from MO operation

**Problem:**
lines of mrp.workcenter.productivity added from 
the workorder widget do not update the linked 
analytic account with the right amount

**Steps to reproduce:**
- enable "analytic accounting" setting
- Unarchive MTO route
- Create a new product
- In the inventory page check MTO and Manufacture routes
- click on the Bill of materials smart button and create 
a new BOM
- add a component and an operation
- Create another product, set "product type" as service
- in the "create on order" field select "project & task"
- create a new quotation with these two products and confirm
- click on the "manufacturing" smart button
- in the work orders page click on the "open work order" 
button at the right of the line
- click on add a line
- set a duration of 30:10 and clik elsewhere on the screen
- save
- click on the "analytic account" smart button
- select the only line and click on the "gross margin" 
smart button

**Current behavior:**
There is a single line with an amount of 0.01

**Expected behavior:**
The price should reflect the hourly rate of the employee
for the task (that's 50.28 with a 100$/hours rate for 
instance)

**Cause of the issue:**
There is two issue here.
First Issue : 
When clicking on save on the widget, this will 
modify the time_ids field of the mrp.workorder
this will create a new mrp.workcenter.productivity
with the values we wrote.
Consequently, on the vals_list when the create method
is triggered duration is set to the duration we wrote 
(so here 30.17)

Because of this, when the _compute_duration is the triggered
previous_durations will be [30.17] and _create_analytic_entry
will be called with a parameter of 30.17
https://github.com/odoo/enterprise/blob/8a21b4f8ee8d24ebbc9ac2eb08696a0de056357f/project_mrp_workorder_account/models/mrp_workcenter_productivity.py#L10-L14

Therefore, inside _create_analytic_entry 
duration will be 0 and amount will also be 0

This issue does not happen if the duration is set by changing
the "real duration" in the "work orders" page of the manufacturing 
order. 
This is because when doing it this way, we modify the duration 
of the mrp.workorder which triggers the set_duration_method
which also creates a new mrp.workcenter.productivity but 
here the _prepare_timeline_vals returns a dictonary without 
a duration field
https://github.com/odoo/odoo/blob/4fe90167266a92c3a5941eac9a6a2084a80056ac/addons/mrp/models/mrp_workorder.py#L352-L353

Second Issue: 
The line we see with a 0.01 amount is actually created 
before we save. 
It's created from the onchange method when we change the 
duration on the form.
The onchange of duration triggers an onchange of start date
which gets the value of duration and triggers of recomputation
of duration 
https://github.com/odoo/odoo/blob/4fe90167266a92c3a5941eac9a6a2084a80056ac/addons/mrp/models/mrp_workcenter.py#L522-L531
As a consequence, _compute_duration is called. 
self.duration is initially not rounded so in our exemple 
previous duration will be equal to 30.1666666666668
https://github.com/odoo/enterprise/blob/8a21b4f8ee8d24ebbc9ac2eb08696a0de056357f/project_mrp_workorder_account/models/mrp_workcenter_productivity.py#L10-L11
However after the call to super()._compute_duration(), self.duration
will be rounded thanks to the use of convert to duration inside 
the super method
https://github.com/odoo/odoo/blob/4fe90167266a92c3a5941eac9a6a2084a80056ac/addons/mrp/models/mrp_workcenter.py#L472

So when doing the difference here inside _create_analytic_entry
https://github.com/odoo/enterprise/blob/8a21b4f8ee8d24ebbc9ac2eb08696a0de056357f/project_mrp_workorder_account/models/mrp_workcenter_productivity.py#L38
duration will be 5.555555555556424e-05 and amount will be 
-0.005555555555556424 which results in the creation of this line 
with an amount of 0.01

**fix:**
Calling the creation of account.analytic.line from the compute method leads to other problems : 
For instance, if a line is added in the "open work order" widget and we change the end date but change our mind and don't save the line, the duration will have been computed and a new account analytic line will have been created

Whereas calling the method _create_analytic_entries from create() and write() ensures it's only called when the model is saved
opw-4715690

Forward-Port-Of: odoo/enterprise#85517