**Steps to reproduce:**
- Install the `accountant` module and log in as admin.
- Create and confirm a vendor bill.
- Send an image in the chatter of the vendor bill.
- Open a new tab and log in as a demo user.
- Open the same vendor bill.
- Click the gear icon.

**Observation:**
An access error is raised, and the gear icon is not accessible.

**Root Cause:**
At [1], the method `_should_attach_to_record` incorrectly excludes
image attachments, causing them to be treated as `extra_files_data`
at [2]. As a result, in `_fix_attachments_on_record_from_files_data` at [3],
these attachments are assigned `res_model=False` and `res_id=0`. When the
code tries to access these attachments at [4], it leads to an access error.
Additionally, when we try to print `Original Bills`, we get the same access 
error at [5], and later the code calls the `browse` function on 
`self.env[attachment.res_model]`, but for `extra_files_data` we set the 
`res_model=False`, which results in a `KeyError`(see [6]).

**Fix:**
This commit prevents the error and ensures that users can access
the gear icon when an image is attached in the chatter and 
print the `Original Bills`.

[1]:
https://github.com/odoo/odoo/blob/95864190a71b68eb10ae59ae8f38ac35b0cb6a97/addons/account/models/account_document_import_mixin.py#L416-L429

[2]:
https://github.com/odoo/odoo/blob/95864190a71b68eb10ae59ae8f38ac35b0cb6a97/addons/account/models/account_move.py#L6668-L6672

[3]:
https://github.com/odoo/odoo/blob/95864190a71b68eb10ae59ae8f38ac35b0cb6a97/addons/account/models/account_document_import_mixin.py#L409-L414

[4]:
https://github.com/odoo/odoo/blob/7e874e7db30e05a02d6eeb26d9d67ed6176b9704/addons/account/models/account_move.py#L6944-L6949

[5]:
https://github.com/odoo/odoo/blob/7e874e7db30e05a02d6eeb26d9d67ed6176b9704/addons/account/models/ir_actions_report.py#L30-L34

[6]:
https://github.com/odoo/odoo/pull/261463#issuecomment-4602692978

opw-6119155

Forward-Port-Of: odoo/odoo#261463