**Steps to reproduce:**
1. Go to Accounting > Customers > create a company with child contact (invoice) (both having name and email).
2. Create an invoice with the child contact as customer and confirm it.
3. Go to the child contact and open the Customer Statement smart button.
4. Download the PDF → data is shown correctly.
5. Send the statement → the attachment in the sent mail is empty.

**Issue:**
- When sending customer statements via email from a child contact, the generated
  PDF attachment contains no data, showing empty amounts and transactions.
- Additionally, the "Customer Statement" button was still visible even when
  the total due was zero.

**Cause:**
- The button visibility condition checks for `total_due == 0.0 and not has_moves`,
  which didn’t properly cover all use cases.

**Solution:**
- Update button visibility condition to: `invisible="not has_moves or total_due == 0"`
  ensuring it is hidden when there are no moves or the total due is zero.

**opw-5009182**

Forward-Port-Of: odoo/enterprise#96017
Forward-Port-Of: odoo/enterprise#93162

Resolve theme options compatibility, editing behavior, accessibility
and design problems affecting UX and standards compliance.

Adherence to theme options:
- Apply border-radius correctly to target elements
- Fix bg-color applying to text-area instead of intended container

Edition:
- Remove resize/style options on the column since these are not retained
  on save
- Fix the preview that mismatch with actual rendered result
- Resolve title/form misalignment in edit mode
- Ensure "OR" text readability across different background colors
- Preserve container size when the "fullscreen" feature is activated

Accessibility:
- Add missing focus state for form fields
- Add role="presentation" to icons
- Add role="button" to anchor tags functioning as buttons

Design:
- Reduce oversized title font size
- Adjust container width on xl and xxl breakpoints
- Smooth fullscreen transition to prevent abrupt activation

| 19.0 | this PR |
|--------|--------|
| <img width="1092" height="424" alt="image" src="https://github.com/user-attachments/assets/5cd85204-b9af-4810-9458-c4c96dad562d" /> | <img width="1083" height="409" alt="image" src="https://github.com/user-attachments/assets/b83f2d18-0135-4f5d-b420-11f58070c8a3" /> | 


task-5089787

Forward-Port-Of: odoo/enterprise#94767

### Issue:
The "Initial Balance" line in the General Ledger is not the first line with the "Load more" option

### Steps to reproduce:
- Accounting > Configuration > Accounting Reports > General Ledger
- Change the Load more limit in the options to a small number, i.e. 4
- Open the General Ledger and unfold an account with more than 10 lines
- There is no Initial Balance line, it appears when clicking "Load more"

### Cause:
The General Ledger query have this line `ORDER BY 2, move_name, 1`. Here 2 refers to the date and 1to the `account_move_line.id`. But the initial balance line has these columns equal to `NULL` so this ORDER BY will place it at the end of the results. When the limit is smaller than the total number of lines, the initial balance is not fetched by the query.

**Additional issue**
The limit is incremented several times. In our case, we set the option at 4. It gets incremented [here](https://github.com/odoo/enterprise/blob/edb4ba5b98be9f9ae3617cc6e66c5e3376a1b56c/account_reports/models/account_report.py#L7172) because the load more option is triggered, and also [here](https://github.com/odoo/enterprise/blob/edb4ba5b98be9f9ae3617cc6e66c5e3376a1b56c/account_reports/models/account_general_ledger.py#L239) for no apparent reason (it is not needed "for the Initial balance"). So the query is called with `limit=6`, six lines are retrieved when clicking on "Load more". Considering a scenario where there are 10 lines for the account (with the initial balance) and "Load more limit" set to 4:
- The first query gets the lines 1-6 but only 1-4 are displayed.
- Clicking "Load more", the offset is 4, the query gets the lines 5-10. 10 being the initial balance, it is put in first position by [this piece of code](https://github.com/odoo/enterprise/blob/edb4ba5b98be9f9ae3617cc6e66c5e3376a1b56c/account_reports/models/account_general_ledger.py#L79-L91). So the lines displayed are 10, 5, 6, 7
- Last click on "Load more", offset is 8, query gets 9 and 10, displays 10, 9. In the end, one line is not displayed, and the initial balance is displayed twice.

### Solution:
Add `NULLS FIRST` in `ORDER BY` to always have the Initial Balance as the first line returned by the query.

Also remove the unnecessary `limit+1`.

opw-5105652

Forward-Port-Of: odoo/enterprise#96136

## Description of the issue

The client wants to register 0.0 line to the CFE (delivery line with price 0.0): based on our findings, the only way to report lines with 0 values to the DGI is by configuring the line as a "free delivery." (invoice indicator 5). But this lines is not been reported as part of the CFE xml (neither as a Free Delivery line or discount

## Steps to reproduce

1. Create a Uruguayan electronic invoice (sales default journal on a UY company) 
2. Add a line with quantity 1. price 0
3. Add a second line with quantity 1, price 500 and discount 100% 

## Before this PR

1. if we have a line with price unit != 0.0 but with total price of the line 0.0 (as the second line), then we are reporting the invoice line as Free Delivery.
4. But, If we have an invoice with line with price unit 0.0 (example first line) then is not being informed in the CFE at all 

## After this PR

Both lines are informed to DGI using the invoice indicator 5 (Free Delivery)
You can check this on to generate CFE XML in demo mode (not need to connect to UCFE)
If you want more visual example please connect to UCFE in testing enviroment and check the generated PDF file.


References
[Odoo task](https://www.odoo.com/odoo/project/967/tasks/5015691)
LATAM 1350 / ADHOC task 53445

Forward-Port-Of: odoo/enterprise#89808