Steps to reproduce the issue:

0. Set work_entry_source to "attendance" on the running contract 
   of the employee.
1. Create an attendance for yesterday 23:00:00 UTC to today 
   06:00:00 UTC.
2. Create an attendance today from 08:00:00 UTC to 16:00:00 UTC.

Current behavior before PR:
Odoo will create a conflicting work entry with the one created 
in step 1, because the logic recreates all work entries in a 
timeframe between the start date at 00:00:00 and end date at 
23:59:59. The first entry started before this timeframe, so the 
recreated work entry does not align with the existing one, 
causing a conflict.

Desired behavior after PR is merged:
The work entries now span a single day at a time. If an 
attendance starts at night and ends the next morning, two 
entries will be created: one from the start time to end of day, 
and another from the start of the next day to the end time.

opw-4869604
---
I confirm I have signed the CLA and read the PR guidelines at www.odoo.com/submit-pr

Forward-Port-Of: odoo/enterprise#90938
Forward-Port-Of: odoo/enterprise#90588

Current behavior before commit:

When resetting a closing entry from a tax-locked period, the system raises a lock date error, even if the user has a temporary lock date exception allowing them to bypass the restriction.

Root Cause:

The method only checks the company's permanent tax_lock_date, without considering temporary user-level exceptions. As a result, even if an exception is granted, the system still raises
a lock error based on the permanent date. Additionally, the hard lock date (which overrides all other lock types and doesnt allow exceptions) and parent company lock date are ignored.

Fix:

Replaced the direct lock date check with _get_lock_date_violations(), which:

- Correctly considers user-specific temporary lock date exceptions.

- Returns violations based on effective lock rules (including hard lock).

- Provides a more generic error message.

Steps to reproduce:

- Use a tax report with carryover values (e.g. Belgian VAT return, line 81).

- Post a refund using a tax that maps to the carryover (e.g. 21% M).

- Generate a closing entry.

- Set the company’s tax_lock_date to a date covering the refund.

- Grant a temporary lock date exception to the user, covering the same date.

- Try to reset the closing entry → Lock date error is raised (incorrectly).

opw-4715100

Forward-Port-Of: odoo/enterprise#89762
Forward-Port-Of: odoo/enterprise#85337