Before this commit:
migration script only creates a new tax group.

After this commit:
migration script will create all tax groups that are required for  new taxes if they do not already exist

Why:
During the migration if the tax group is not found then the value error is raised

There are 2 reason of why the tax group is not found :
1. User deletes it by themselves
2. In the upgrade script of account in version saas~16.2.1.2 the pre-migrate script where global scope of tax groups was converted to company-specific, [Ref](https://github.com/odoo/upgrade/blob/b4f278aa9f32dc5edab814af0c2a0339cd7400a6/migrations/account/saas~16.2.1.2/pre-migrate.py#L173) If the tax groups are not associated with any tax or any account_move_line then it is deleted.


User Traceback : 
`  File "/home/odoo/src/odoo/17.0/odoo/addons/base/models/ir_model.py", line 2203, in _xmlid_lookup
    raise ValueError('External ID not found in the system: %s' % xmlid)
ValueError: External ID not found in the system: account.1_l10n_id_tax_group_non_luxury_goods`


account_tax_group records in production : 
```
kdes_3444743=> select id,name from account_tax_group;
 id |                             name                              
----+---------------------------------------------------------------
  1 | {"en_US": "Taxes", "id_ID": "Pajak"}
  2 | {"en_US": "Luxury Good Taxes", "id_ID": "Pajak Barang Mewah"}
  3 | {"en_US": "Non-luxury Good Taxes", "id_ID": "Pajak Barang"}
  4 | {"en_US": "Zero-rated Taxes", "id_ID": "Pajak Nol"}
  5 | {"en_US": "Tax Exempted", "id_ID": "Bebas Pajak"}
(5 rows)
```

Query executed [here](https://github.com/odoo/upgrade/blob/b4f278aa9f32dc5edab814af0c2a0339cd7400a6/migrations/account/saas~16.2.1.2/pre-migrate.py#L152) : 
```
        WITH company AS (
            SELECT "company_id" AS id,
                   "tax_group_id" AS tg_id
              FROM "account_move_line"
             WHERE "company_id" IS NOT NULL
               AND "tax_group_id" IS NOT NULL
             UNION 
            SELECT "company_id" AS id,
                   "tax_group_id" AS tg_id
              FROM "account_tax"
             WHERE "company_id" IS NOT NULL
               AND "tax_group_id" IS NOT NULL
        )
        INSERT INTO account_tax_group ("country_id", "create_date", "create_uid", "name", "preceding_subtotal", "sequence", "write_date", "write_uid", company_id, _tmp_orig_id)
             SELECT "tg"."country_id", "tg"."create_date", "tg"."create_uid", "tg"."name", "tg"."preceding_subtotal", "tg"."sequence", "tg"."write_date", "tg"."write_uid", company.id, tg.id
               FROM account_tax_group tg,
                    company
              WHERE company.tg_id = tg.id
```


Above selection query on user's DB :
```
kdes_3444743=> SELECT "company_id" AS id,
                   "tax_group_id" AS tg_id
              FROM "account_move_line"
             WHERE "company_id" IS NOT NULL
               AND "tax_group_id" IS NOT NULL
             UNION 
            SELECT "company_id" AS id,
                   "tax_group_id" AS tg_id
              FROM "account_tax"
             WHERE "company_id" IS NOT NULL
               AND "tax_group_id" IS NOT NULL;
 id | tg_id 
----+-------
  1 |     1
  1 |     2
(2 rows)

```
As only 2 tax groups are associated with the account_move_line and account_tax
They are only being inserted to the able along with the company id prefix and company_id field set
, remaining enteries are deleted in [next query](https://github.com/odoo/upgrade/blob/b4f278aa9f32dc5edab814af0c2a0339cd7400a6/migrations/account/saas~16.2.1.2/pre-migrate.py#L173).

Same is the case with the records in [ir_model_data](https://github.com/odoo/upgrade/blob/b4f278aa9f32dc5edab814af0c2a0339cd7400a6/migrations/account/saas~16.2.1.2/pre-migrate.py#L174-L196). 

OPW : 5358546
UPG : 3444743

---
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