Step To Reproduce:
- install Project
- login with admin and open any Project settings, say Project 1.
- create a upload document activity for 'marc demo'
- ensure marc demo has 'User' access  for project
-  login with marc demo
- open same project (kanban card -> view)
- upload a document for the created activity

Observation:
-  Traceback

```
TypeError: Cannot destructure property 'id' of '(intermediate value)' as it
is undefined at Activity.onFileUploaded
```
Cause:
- upload request to `/mail/attachment/upload` , calls `mail_attachment_upload` which then tries to access thread for 'write' mode, 'project.project ' model .
- as marc demo does not have write access to this model, no thread is returned
- so `NotFound()` is raised

https://github.com/odoo/odoo/blob/322c6d0468bf79e9d29e1375c49aa13d4a7b7a67/addons/mail/controllers/attachment.py#L48-L55

Fix:
- we check if selected user has appropriate rights or not for upload activity

opw-5160132


---
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Forward-Port-Of: odoo/odoo#234936

## Issue:
After confirming a Sale Order for a lot-tracked product (in grams for example) and having available quantities, importing the SO in POS duplicates the order lines

## Cause:
In the `settleSO` function, the line is first split because the UoM differs and is not `pos_groupable`
Among the default UoMs, only Units, Pack of 6, and Dozen have `is_pos_groupable` = True, meaning most other UoMs will trigger a line split

After duplicating the line due to the UoM split, an additional line is then added for each lot to link, causing duplicate entries in the POS order

## Steps to reproduce:
- In Settings, enable Lots & Serial Numbers and Units of Measure & Packagings
- Create a Product (Tracking: Lot, Sale Unit: g)
- Update the Quantity On Hand (Lot: "LOT", Quantity: 5)
- Create and confirm a Sale Order for the product (Quantity: 2)
- Open POS and import the SO
- Before the fix, there is 3 lines (2x no lots, 1x with lot + qty 2

## Other issues:
- The discount was not imported on the lot lines
- Some lines were missing when importing lines where part of the quantity had no available lot
- (This fix was already made in PR: https://github.com/odoo/odoo/pull/229075/files but was not forward-ported)

opw-5018295

Forward-Port-Of: odoo/odoo#238237
Forward-Port-Of: odoo/odoo#234165

This PR delivers multiple fixes to ensure consistent and accurate behavior when working with tax units across OSS and standard tax return reports:

[FIX] l10n_eu_oss_reports: Correct Tax Unit Detection for OSS Reports
OSS reports lack a country, causing _get_available_tax_units to return no results. As a consequence, only the environment's main company was considered. This fix ensures that when multiple companies belong to the same tax unit, their OSS reports are correctly consolidated under that shared unit.

[FIX] account_reports: Link Tax Unit Returns to the Main Company
When generating domestic tax returns for a company that is part of a tax unit, the main company of the unit should be used since it is responsible for filing. This update ensures tax return generation is always aligned with the appropriate main company.

[FIX] account_reports: Enforce Main Company When Generating Report Options
get_options previously relied on the order of companies within a tax unit, assuming the first entry was the main company. Because this order is not guaranteed, the call is now explicitly scoped using with_company to ensure the main company is always used when preparing report options.

The EFT file format BNZ is exported as a text file. As such, any commas in the field contents will be treated as a new field, resulting in incorrect formatting and a rejected batch file.

This behavior is due to the Odoo community commit [3082d3b](https://github.com/odoo/odoo/commit/3082d3bd0d7a8b45e647c441ba48adcb84a7a070), which partially reversed an improvement to the group payment memo field.

- The original behavior was to concatenate the included invoices with spaces (e.g. 'INV/123 INV/124').
- The improvement replaced this with the batch payment reference (e.g. 'BATCH/IN/002').
- The behavior after 3082d3b is to concatenate the included invoices with a space and a comma (e.g. 'INV/123, INV/124'

This commit strips the commas from all generated EFT files, instead of further altering the group payment memo field. It also alters existing unit tests to check that commas are removed from payment memo fields.

While a fix that changes the memo generation would resolve some issues, this commit ensures that manually added commas will not cause rejected payments. 

[Ticket link](https://www.odoo.com/odoo/unassigned-tasks/5099220)
opw-5099220

Forward-Port-Of: odoo/enterprise#100670
Forward-Port-Of: odoo/enterprise#98613