Behavior before:
When exporting the VAT report to XML, each newly added line triggered a fresh _compute_expression_totals_for_each_column_group call. With large volumes of journal items, this resulted in excessive repeated queries and, for big datasets, timeout errors.

Behavior after:
Introduced _custom_unfold_all_batch_data_generator, which batches the computation of expression totals for all lines. Now, journal items are resolved in bulk and mapped back to their respective moves, significantly reducing redundant queries. The VAT XML export completes successfully, even on months with very large datasets.

Root cause:
The Estonia VAT report was missing a batch unfold method (_custom_unfold_all_batch_data_generator). Without it, the system executed totals computation for each line individually instead of in batch, causing major performance degradation.

Benchmark:

| Period size (journal items)  | Before patch   | After patch   |
|----------------------------------------|----------------------|--------------------|
| ~15k                                        | 7s                      | 5s                   |
| ~200k+                                    | Timeout error| 21s                 |


opw-5046077

Forward-Port-Of: odoo/enterprise#97660
Forward-Port-Of: odoo/enterprise#95047

Currently one of the domains returned by the method `_get_update_sat_status_domains` is `[('state', '=', 'invoice_received'), ('move_id.state', '=', 'posted')]`. This domain is used to always return l10n_mx_edi_documents that have been imported from somewhere and whose invoice has been posted. This is because Odoo needs to always checked the value of the originator of an EDI document, in case it has been cancelled from the SAT Portal for instance.

Both `state = 'invoice_received'` and `'move_id.state = 'posted'` are mostly fixed value. The state needs to stay `invoice_received` as Odoo needs to always check the originator document's value. And once an invoice is posted, it's stays as so except in the case of cancellation.

This leads to an issue when the database contains more than 100 documents that are both `invoice_received` and `move_id.state = 'posted'`. In this case, the cron `_fetch_and_update_sat_status` will always process the same 100 documents. Once the limit of 100 is reached, the cron retriggers itself before terminating. Then on the next execution, the search call with the domain coming from `_get_update_sat_status_domain` will return the same 100 documents again.

This commit fixes this issue by ordering the documents in the cron method by `write_date asc`. Even if the SAT value of the documents does not change, the `write_date` should be updated as their is still a write that is triggered via `_update_document_sat_state`. This prevents the cron from always processing the same documents over and over again.

Forward-Port-Of: odoo/enterprise#97928
Forward-Port-Of: odoo/enterprise#93205

**Issue**
When buying products in the Brazilian localization, certain errors in external tax calculation were not properly caught by the frontend. This caused the checkout to hang indefinitely with infinite loading. Examples include missing NCM codes or IAP service failures due to invalid addresses.

**Steps to Reproduce**
1. Install Brazilian localizations (l10n_br, l10n_br_avatax, l10n_br_edi).
2. Configure Avatax Transfer API credentials (API ID and Key).
3. Create a website with a Brazilian company.
4. Add a product to the cart and proceed to checkout.
5. Choose a delivery method and observe that the UI gets stuck loading.

**Root Cause**
The `_order_summary_values` method in `website_sale_external_tax` called `_get_and_set_external_taxes_on_eligible_records()`, which could raise exceptions (e.g., IAPServerError). These exceptions were not handled, so they propagated to the frontend as generic RPC errors. The frontend has no built-in mechanism to display these exceptions as user-friendly messages, resulting in infinite loading.

**Fix**
Wrap the external tax calculation in `_order_summary_values` and catch `UserError`. 
Instead of letting the exception propagate as a generic RPC error, attach the error 
message to the result dictionary under `external_tax_error`. This prevents the 
frontend from hanging while still making the underlying problem visible in the 
next checkout step, where validation errors are properly handled and shown to the user.

Opw-5052078

Forward-Port-Of: odoo/enterprise#96213
Forward-Port-Of: odoo/enterprise#95045

Recently, we changed how fields are loaded in view_widgets: instead of relying on invisible fields defined in the main XML view (e.g., `<field name="website_published" invisible="1"/>`), we now load them using the view widget's field descriptions (see: odoo/enterprise@301f63597b0c21fef16a1941314ac95602c8f01f)

In the `addFieldDependencies` method of `addons/web/static/src/model/relational_model/utils.js`, the system retrieves field descriptions and, by default, marks the loaded fields as readonly. Since the readonly attribute is not explicitly defined for the `website_published` field, it is automatically treated as readonly.

As a result, when a record is saved, any changes made to readonly fields are discarded. This means updates to the `website_published` field are lost, preventing users from publishing or unpublishing an article via the share panel.

Steps to reproduce the issue:
1. Install `website_knowledge`
2. Open an article in Knowledge
3. Click on the share button
4. Click on the toggle to publish the article
5. Save the article

=> The toggle is set back to its initial position.

Proposed fix:

We will update the field description for `website_published` to explicitly set it as not readonly. This will allow users to successfully publish and unpublish articles using the share panel.

Task-5240915

- Go to Recruitment > Applications > All Applications.
- Open an applicant form and click "Generate Offer".
- Repeat a few times so that the "Offers" smart button shows a list view.
- From the list view, click "New" to create an offer.
- Compare both flows:
  * With "Generate Offer" button: the generated offer link has a valid token and works even in an incognito window.
  * With "New" button: the generated offer link has `token=False`, which leads to an invalid link.

#### Issue
In the first scenario, `action_generate_offer()` generates an `access_token` for the offer's link in `hr.applicant`. In the second scenario, no token was generated in `hr.contract.salary.offer`, so offers created via the "New" button end up with `access_token=False` in their links.

#### Fix
Add a compute to `access_token` in `hr.contract.salary.offer` to generate a token if there is no employee or if the employee on the offer has no linked user.

#### Additional
- Mark the field `access_token` as readonly.

task-5051394

Currently an issue is generated when the project user tries to add a project update.

Steps to produce an error:
- Install the 'project_account_budget' module with demo data.
- Log in with the demo user
- Go to Project and open the dashboard of the Home Construction project
- Click new »> error occurs

Error
```
QWebError
Error while rendering the template:
    KeyError: 'revenues'
    Template: project.project_update_default_description
```

This issue occurs due to:
 - The reference commit [1] enhances the project update form description by enabling the display of profitability even without the sale timesheet.
- With commit [1], code was added to set the `profitability_values` to an `empty dictionary ({})` and `show_profitability` to `False` (see [2]) , since the demo user does not belong to the `project.group_project_manager` group (see [3]).
- In the `project_account_budget` module, the value of `show_profitability` is updated and set to True because the total_budget_amount is present in the project (see [4]).
- In the template `project_update_default_description` rendering, the `profitability` is accessed when `show_profitability` is `True`. However, since `profitability` is an empty dictionary, attempting to access the key will result in an error (see [4]).

This commit fixes the above issue by preventing the recalculation of `show_profitability`, as it is already set based on whether `profitability` data is available or not.

[1]: https://github.com/odoo/odoo/commit/e81af984aabe61defa0932b7890ab373fe3c8e2a
[2]: https://github.com/odoo/odoo/blob/385d8473952eeaa9dcc7740bacfc2c9cbdc2d1e2/addons/project/models/project_update.py#L114-L126
[3]: https://github.com/odoo/odoo/blob/385d8473952eeaa9dcc7740bacfc2c9cbdc2d1e2/addons/project/models/project_project.py#L1111-L1112
[4]: https://github.com/odoo/odoo/blob/385d8473952eeaa9dcc7740bacfc2c9cbdc2d1e2/addons/project/views/project_update_templates.xml#L26-L31

Sentry-6915109069,6981931420

Forward-Port-Of: odoo/enterprise#98441

Currently when users change the rounding unit filter in the Journal Report, the Global Tax Summary values remain in the old format instead of updating to reflect the new rounding setting. This creates inconsistency where main report values update correctly but tax summary values stay unchanged.

Cause:
- The issue occurs because `_format_column_values` method in `account_report.py` wasn't handling the special tax summary data structures (`tax_report_lines` and `tax_grid_summary_lines`) that store pre-formatted values. These structures need to be reformatted when rounding unit changes, but the formatting logic only covered standard report columns.

Fix Applied:
- Updated frontend (`filters.js`) to call `format_column_values_from_client` via
  `dispatch_report_action` instead of calling `format_column_values` directly.
  (this enables proper routing through the custom handler system)
- Added `format_column_values_from_client` override in `JournalReportCustomHandler`
  that intercepts the formatting call and applies special handling for tax summary
  lines by adding logic to reformat `tax_report_lines` and `tax_grid_summary_lines`
  monetary fields using their `_no_format` counterparts.
- The custom handler then delegates to the base method via
  `report.format_column_values_from_client()` to format standard columns.
- Also added missing `_no_format` fields in `account_journal_report.py` for
  `base_amount` and `tax_amount` to enable proper reformatting.

Forward-Port-Of: odoo/enterprise#98662
Forward-Port-Of: odoo/enterprise#94660