Before this commit, computing the `parent_id` of `account.move.line` records, involved looping over the `move_lines` grouped by their `move_id` sorted by the `sequence`. The updates on the move_lines are done per line and this involves an individual write operation on each one of them. The cardinality of the set of possible values of the new `parent_id` may involve a lot of values in cases where a big number of lines have a display type of either 'line_section' or 'line_subsection', in most of the cases it is not the case, so a possible performance improvement in the method is to upper bound the number of write operations by the cardinality of the set of possible values instead of a single write operation on each single `move_line`. This can be done by mapping the values to a record set of move lines and updating the move_lines that share the same value.

The benchmark below is done on an invoice that contained **2000** `move.line` records. An individual **write** operation is being done on each one of them.

| Scenario | Time (seconds) |
|-----------|----------------|
| **Before** | **Memory Error** |
| **After**  | **4s** |

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Forward-Port-Of: odoo/odoo#239026