Task ID: 4730762
Description of the issue/feature this PR addresses:
- As per ZATCA's auditability principles (clause 3 sub-heading C, paragraph 2): The Compliant E-Invoice solution must be able to protect the generated Electronic Invoices and Electronic Notes from alteration or deletion.
- This PR aims to restrict the deletion of valid invoice PDFs once the invoice has been generated & sent to ZATCA.


Current Behavior before PR:
- Invoice PDF attachments were allowed to be deleted in l10n_sa, even when the invoice is posted.
- For l10n_sa_edi, if and invoice PDF is generated during a rejected state, it is kept there unless you reset to draft.

Desired behavior after PR is merged:
- in l10n_sa, deleting an attached invoice PDF raises a user error (reset to draft is required to detach the invoice first)
- For l10n_sa_edi, if the invoice PDF is generated during a rejected state, but the invoice is resubmtited to ZATCA and accepted.
The creation & write dates of the attachment linked & edi_documents respectively are compared and the deletion of the pdf attachment is allowed to be deleted in the case where the creation date was less than the write date.

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Description
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For the P&L report, a view of the `account_analytic_line` is created to mascarade as `account_move_line` for the reporting engine. The `analytic_distribution` is takens from the plans of the analytic lines.

This is done by collecting all potential plans a line can be associated with and *unnesting* them into the main table. Unnesting creates a duplicate of the row for each possible value of the analytic plans. This can quickly balloon the row count of the view, depending on how many plans are present.
This also creates a duplicate row when the line isn't associated with a specific plan, adding the value `NULL` for the `analytic_distribution`.

This commits filters out the `NULL` values of the array of plans before unnesting into the main table. Since on average an analytic line is associated with a few plans, this prevents the significant growth of the view, leading to more reasonable performance.

Benchmark
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On a database with ~700k AAL and ~600k AML for 2025, opening the P&L report with a grouping by analytic accounts, took:

| Accounts count | Before   | After    |
|----------------|----------|----------|
| 1              | 10.3 sec | 4.76 sec |
| 5              | 51 sec   | 20.8 sec |
| 10             | 96 sec   | 41.7 sec |
| 15             | 2:26 min | 1:04 min |
| 20             | 3:15 min | 1:25 min |

So roughly a ~2x improvement on average.

Reference
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opw-4845164