This commit significantly revamps the Philippine localization (l10n_ph)
to better align with standard accounting practices and reporting
requirements in the country.

Key changes include:
* **Chart of Accounts (CoA)**: Completely replaced the existing chart of
  accounts. The new CoA introduces updated account codes, names, and
  assigns appropriate tags (e.g., operating, investing, financing) to
  facilitate proper cash flow reporting.
* **Fiscal Positions**: Revamped the default fiscal positions. Replaced
  the old mapping with "VATable", "VAT Exempt", "PEZA", and "Foreign"
  positions, adjusting the VAT-required flags accordingly.
* **Taxes**: Updated tax configurations and repartition lines to reference
  the new chart of account IDs. Mapped the new fiscal positions directly
  into the tax templates using `fiscal_position_ids` and `original_tax_ids`.
* **Tax Groups**: Updated the payable and receivable account IDs for
  existing tax groups to match the new CoA. Added new tax groups for
  "VAT Discount" and "Adjustments".
* **Company Templates (`template_ph.py`)**: Updated default account
  mappings (receivable, payable, income, expense, exchange difference,
  suspense, stock valuation) to point to the newly created account IDs.
  Added mappings for deferred revenue/expenses and early payment discount
  accounts. Adjusted the bank and cash account prefixes to `1020` and
  `1010`, respectively.

Task-5916666

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*: delivery, sale, stock_delivery, website_sale

This PR introduces several changes and improvements to pickup point
delivery feature.

### Behavior before this PR:
- Users could choose a pickup address on checkout, if a proper delivery method is enabled.
- Data of this address is attached to the sales order in a json field and the delivery address is set to the customer's address as in normal delivery.
- On confirming the sale order, a new address for the pickup point is created as a child to the customer's contact. Its data is retrieved from the above mentioned json field.
- On confirming the delivery order, the address data to be passed to the shipping provider to process the shipment is retrieved from the related sales order (i.e. pickup delivery orders _must_ have a related sales order).
- It was not possible to change the pickup address from the backend after the user confirms the order.

### Behavior after this PR:
- The json field is removed from the sales order.
- When the user confirms an order with a pickup delivery, a new address is created with the point data (if there's no existing address with the same data).
- A new json field is added to `res.partner` to capture the info needed by the shipping provider later when processing the shipment.
- Pickup address can be changed from sales/delivery order using the new location selector (introduced in https://github.com/odoo/odoo/pull/156382) which is currently used in eCommerce.

Enterprise PR: odoo/enterprise#59935
Upgrade PR: odoo/upgrade#6315

Task-3645144

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