**steps to reproduce:**
1. Create a contact
2. On the accounting tab, add one bank account
3. Change the name of the contact
4. The record's name updates automatically the field "Account Holder Name"

**problem:**
When changing a profile's name in the contacts app, the account holder name changes to be the same as the profile's name.

**expected behaviour:**
"Make the account holder name update if partner.name is changed ONLY if they were the same before the change. Otherwise keep the account holder name as is." - Referenced from the feature ticket: 5222712

That means if contact's name is the same as the account holder name, then any change to the contact's name, should as well update 'account holder name' accordingly, but if you changed the account holder name itself, then you change contact's name (if they're not the same) then the account holder name shouldn't be updated to match the contact's name.

**cause:**
The account holder name depends on `partner_id.name`
https://github.com/odoo/odoo/blob/2394a9a7f0ece2d5a2185fa4e715d943fc044733/odoo/addons/base/models/res_bank.py#L104-L107

So whenever you change the contact's name, the account holder name changes accordingly.

**Fix:**
Upon creation, the account holder name is set to the partner name if no name is provided. Additionally, when the partner name changes, the account holder name is updated only if it previously matched the partnername; otherwise, it is left unchanged.

**NOTE:**
This is a backport of this PR: https://github.com/odoo/odoo/pull/233965

opw-5913464

---
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Forward-Port-Of: odoo/odoo#258533
Forward-Port-Of: odoo/odoo#248886

**Steps to reproduce:**
* Install `l10n_hr_edi` module.
* Generate an invoice and validate it.
* Generate a credit note from that invoice.
* Without a recipient bank account, try to send the credit note to Mojeracun.

**Observed behavior:**
* Two errors are raised before the XML is generated:
  1. `AttributeError: 'NoneType' object has no attribute 'get'` in `_invoice_constraints_eracun_new` when checking for whitespace in the bank account number.
  2. `ValueError: The following child node is not defined in the template: CreditNote/cac:BillingReference/cbc:IssueDate` during XML serialization.

**Cause:**
* issue 1 : https://github.com/odoo/odoo/commit/96cf6626d2b3e75637b908244cf2fa4da615c16b#diff-16f43166a8e5a637cb57b5695a1332845ba5440d989e25fcd59c828aa55cb036R81
* In the mentioned commit `_invoice_constraints_eracun_new`, `node.get('cac:PayeeFinancialAccount', {})` returns `None` instead of `{}` when the key exists but its value is explicitly set to `None` (which happens when no bank account is set). Chaining `.get()` on `None` raises `AttributeError`.
* issue 2 : https://github.com/odoo/odoo/commit/47ef0c2cb96be9fffdc4985255661807980839c6#diff-16f43166a8e5a637cb57b5695a1332845ba5440d989e25fcd59c828aa55cb036R146
* In the mentioned commit in `_ubl_add_billing_reference_nodes`, `cbc:IssueDate` was added as a direct child of `cac:BillingReference`. The UBL template only allows `cac:InvoiceDocumentReference` as a child of `BillingReference`, while `cbc:IssueDate` belongs inside `cac:InvoiceDocumentReference`.

**Fix:**
* Replace `.get('cac:PayeeFinancialAccount', {})` with `.get('cac:PayeeFinancialAccount')` to safely handle an explicitly `None` value before chaining further calls.
* Move `cbc:IssueDate` inside `cac:InvoiceDocumentReference` in the `BillingReference` node, matching the structure defined in `ubl_21_common.py`.

opw-6088424

Forward-Port-Of: odoo/odoo#258057