[FIX] account: set correct links between invoices and payments
The problematic found case was the following:
- Create an invoice and register a payment for it, using the wizard,
with a journal having an outstanding account set
- Use the smart button on the invoice form view to open the payment and
reset it back to draft
- Duplicate the payment, confirm the new one and reconcile it with the
invoice

=> If we go back to the invoice form, the smart button linking payments
is now redirecting to the 1st payment, that's in draft state, instead of
the second confirmed one.

This is because there can be 2 types of links between payments and
invoices:
- When there's no journal entry for payment, the link is done via the
Many2many table 'account_move__account_payment'.
- When there's a journal entry, the link is done via the table
'account.partial.reconcile'.

Before this commit, the button on the invoice form view was based on
account_move__account_payment and wasn't looking at all at
account.partial.reconcile as one would expect.

To solve that, we now look at reconciled_payment_ids that is computed
as the union of account_move__account_payment and
account.partial.reconcile.

Task-4613193
Runbot: https://runbot.odoo.com/runbot/bundle/18-0-outstanding-double-link-roto-354130

Forward-Port-Of: odoo/enterprise#89089