This update ensures that users always see incomplete tax returns first when viewing tax returns in the kanban view, without any applied filters. This change prioritizes accurate reporting and simplifies the process of identifying outstanding returns for accounting teams.

When no filters are applied on the tax returns kanban view, incomplete returns should always be displayed before complete ones.

This commit ensure that by ordering tax returns by `is_completed` field.

task-6059414

Forward-Port-Of: odoo/enterprise#114043

This update expands access to return type configuration settings within the Odoo Enterprise accounting reports module. Previously, these settings were limited to debug mode, hindering users' ability to properly manage return types. Now, these settings are available for authorized users, streamlining the reporting process.

Before, the menu return types in configuration was only available in debug mode.

Now it is available for the group `account.group_account_readonly`

task-5912751

Forward-Port-Of: odoo/enterprise#114830