Description
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During bank statement reconciliation, finding matching journal entries generates a complex and resource-intensive query due to elaborate domain.

This commit optimizes query performance by introducing a new `search_account_id` field that pre-filters the condition on `account_id` criteria. This allows the domain leaf to be resolved early and the resulting IDs to be re-injected into the main query.

The optimization enables Postgres to leverage `pg_stats` directly for more accurate cost estimates. It also eliminates the need to join `account.account` with large tables like `account.move.line` and `account.move`.

Overall performance improves significantly, given that `account.account` is a relatively small table, making it efficient to reuse the filtered IDs in the main query without impacting performance negatively.

Benchmark
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Clicking on "Reconcile" to open the wizard with the list view of matching Journal Entries (150k matches) from the new reconciliation view, on odoo.com takes (hot timings):

| Before | After | Speed-up |
|--------|-------|----------|
| 14.7s  | 5.75s | ~2.5x    |

Reference
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task-4863071