If account.move and account.move.line have big data then domain with  create problme ORM create sub query like this

```
SELECT
    account_move.id
FROM
    account_move
WHERE
    (
        account_move.l10n_in_gst_return_period_id = 23
        OR (
            account_move.move_type IN ('in_invoice', 'in_refund')
            AND account_move.invoice_date >= '2025-11-01'
            AND account_move.invoice_date <= '2025-11-30'
            AND account_move.company_id IN (1)
            AND account_move.state = 'posted'
            AND (
                account_move.l10n_in_gst_treatment NOT IN ('composition', 'unregistered', 'consumer')
                OR account_move.l10n_in_gst_treatment IS NULL
            )
            AND account_move.id IN (
                SELECT
                    account_move_line.move_id
                FROM
                    account_move_line
                WHERE
                    EXISTS (
                        SELECT 1
                        FROM account_move_line_account_tax_rel AS account_move_line__tax_ids
                        WHERE account_move_line__tax_ids.account_move_line_id = account_move_line.id
                    )
            )
        )
    )
ORDER BY
    account_move.date DESC,
    account_move.name DESC,
    account_move.invoice_date DESC,
    account_move.id DESC
```

See this EXPLAIN for big database
```
Gather Merge  (cost=165759176482.82..2983665158687.50 rows=36 width=30)
   Workers Planned: 2
   ->  Incremental Sort  (cost=165759175482.80..2983665157683.32 rows=18 width=30)
         Sort Key: account_move.date DESC, account_move.name DESC, account_move.invoice_date DESC, account_move.id DESC
         Presorted Key: account_move.date
         ->  Parallel Index Scan Backward using account_move__date_index on account_move  (cost=59.28..2983665157682.51 rows=18 width=30)
               Filter: ((l10n_in_gst_return_period_id = 23) OR (((move_type)::text = ANY ('{in_invoice,in_refund}'::text[])) AND (invoice_date >= '2025-11-01'::date) AND (invoice_date <= '2025-11-30'::date) AND (company_id = 1) AND ((state)::text = 'posted'::text) AND (((l10n_in_gst_treatment)::text <> ALL ('{composition,unregistered,consumer}'::text[])) OR (l10n_in_gst_treatment IS NULL)) AND (SubPlan 1)))
               SubPlan 1
                 ->  Materialize  (cost=58.84..1601427.18 rows=4994548 width=4)
                       ->  Merge Semi Join  (cost=58.84..1556944.44 rows=4994548 width=4)
                             Merge Cond: (account_move_line.id = account_move_line__tax_ids.account_move_line_id)
                             ->  Index Scan using account_move_line_pkey on account_move_line  (cost=0.44..1339780.32 rows=26611459 width=8)
                             ->  Index Only Scan using account_move_line_account_tax_rel_pkey on account_move_line_account_tax_rel account_move_line__tax_ids  (cost=0.43..88678.65 rows=4994548 width=4)
```
So removing this from domain and put it as condition it's faster

Forward-Port-Of: odoo/enterprise#110334
Forward-Port-Of: odoo/enterprise#109795

This issue occurs on Single App and Single L10n, without demo data

### Summary
This part of the test verifies that the sub line totals are calculated correctly, which from 18.3 requires the stock.group_production_lot setting to be active. Specifically, it validates that the sum accurately reflects the Unit of Measure (UOM) across various packagings.
https://github.com/odoo/enterprise/blob/93e3c6f13fbab8d54694648d04908e451f1e97fc/stock_barcode/static/tests/tours/tour_test_barcode_flows_picking.js#L6472-L6498

### Observation
The grouping logic is contingent on the stock.group_production_lot setting. If this setting is inactive, the system fails to group lines, preventing the calculation of the aggregate total.

Without the production lot group active, the conditional checks will bypass the grouping process:
https://github.com/odoo/enterprise/blob/d664e1f97f6e7fa462b4cf1806322a54762c0de4/stock_barcode/static/src/models/barcode_model.js#L53 https://github.com/odoo/enterprise/blob/d664e1f97f6e7fa462b4cf1806322a54762c0de4/stock_barcode/static/src/models/barcode_model.js#L224-L225 

When the demo data are enabled [the group is implied](https://github.com/odoo/odoo/blob/8a7ca8beac521f41faf79a6022935fdbb605de76/addons/stock/data/stock_demo.xml#L185-L187)


### Impact
When stock.group_production_lot is disabled:
 - Lines remain ungrouped.
 - The total sum of the grouped line is never generated.
 - The test fails as it cannot find or validate the expected sub-line totals.

This issue originate from the 18.3 forward port of this [commit](https://github.com/odoo/enterprise/commit/84d4b1f144e8a437fe76ec5ef3bc9799cdf993b0) 
runbot-241109

Forward-Port-Of: odoo/enterprise#108908