Original PR description

Problem:
Pressing Enter at the end of a styled heading (e.g., with a color) creates a new paragraph that inherits the heading styles.

This is no longer the expected behavior. The new paragraph should be empty and without inherited styles.

Solution:
When splitting a heading at its boundaries and creating a base container, fill it with a `br` instead of carrying over styles.

Steps to reproduce:
- Add a heading.
- Apply a style (e.g., color).
- Place the caret at the end of the heading.
- Press Enter.
- Observe that the new paragraph still has the heading color.

task-6147897

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Forward-Port-Of: odoo/odoo#262150

Original PR description

**Steps to reproduce:**
- Install Accounting and l10n_pe_reports
- Switch to a Peruvian company (e.g. PE Company)
- Create a MISC journal entry with a line using a depreciation account (e.g. 6841000) and a debit value (e.g. 1000)
- Post the entry
- Check "Profit and Loss" report"

**Issue:**
The "Other operation income" section has an amount of 1000, even though a depreciation account (i.e. expense) was used.
The amount should be in "Other operating expenses" section.

**Cause:**
A unique formula including accounts starting with 61, 66, 68, 71, 73, 74, 75, 76, 78, 79 and 99900 is used for "Other operation income" and "Other operating expenses" and depending on the sign of the sum, the result is reported in one of the section.

**Solution:**
Only report entries on "Income" accounts in "Other operation income" section and those on "Expense" accounts in "Other operating expenses".

opw-6073666

Forward-Port-Of: odoo/enterprise#114362

Original PR description

If `git ls-remote origin <db_branch>` randomly fails, we assume `db_branch` is `master`. It was useful for devs in the past, but now lead to update to Trixie on IoT Boxes 25_07 and previous, which is unwanted in such circumstances.

We now skip upgrade if `db_branch` is `master`.

Forward-Port-Of: odoo/odoo#264215
Forward-Port-Of: odoo/odoo#264126

Original PR description

Problem:
When using the Microsoft SwiftKey keyboard, placing the caret at the
beginning of a table cell and triggering a `beforeinput` event can
result in `getSelection()` returning an incorrect selection.

Notably, the selection immediately before the event is correct, but it
changes unexpectedly without firing a `selection_change` event.

Solution:
Cache the selection whenever a `selection_change` event fires, ensuring
we keep the last correct selection set by the user or editor.

Steps to reproduce:
- Edit a table with an empty cell.
- Place the caret inside the empty cell.
- Press Backspace.
- Observe that the focus moves to the previous cell unexpectedly.

task-6150731

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Forward-Port-Of: odoo/odoo#264479
Forward-Port-Of: odoo/odoo#259798