This update refactors the XLSX import process within Odoo, moving logic from JavaScript to Python for better performance and maintainability. This change reduces the size of the application's code and makes it easier to update and extend the spreadsheet import feature in the future.

At odoo, the first rule of javascript is: do it in python.

some reasons are
- smaller asset bundle
- use standard views/models/orm
- more easily extensible
- more stable