* = l10n_fr_pdp_pos

last backported commit: 373711ba04bd2585f51be26cec31cd80d21d0571

The main difference for the e-invoicing part are the difference in
- peppol (i.e. partner and company / settings)
- the account move send wizard

They were both refactored between 17.0 and 18.0

task-6356968

For the e-reporting part

Co-authored-by: Jérémy Bazin (baje) <baje@odoo.com>

#### [IMP] l10n_fr_pdp: backport Flow 10 e-reporting

Flow 10 e-reporting is needed on 17.0 while its implementation was
introduced in 18.0. The business builder can be reused, but account
EDI helper signatures and company account fields differ between
versions.

Keep the 18.0 dict_to_xml rendering so node ordering, omissions and
control-character sanitization remain identical. Add the local tax
compatibility required for configured exemptions, acquisitions,
reverse charge and UoM codes. Also adapt account lookup to the 17.0
company field.

Validate the generated report against the 0290 reserve fixture and
cover invalid XML control characters. Compose the e-reporting chatter
markup without concatenating translated strings.

This preserves the reference payload while keeping e-reporting
separate from the ongoing e-invoicing backport.

task-6356968

#### [ADD] l10n_fr_pdp_pos: backport Flow 10 POS e-reporting

POS e-reporting depends on closing entries being included in Flow 10.
The 18.0 implementation relies on POS and accounting fields and APIs
which are not available on 17.0.

Detect closing entries through pos.session.move_id, adapt order
creation tests to create_from_ui, and extend the Flow 10 query. Filter
17.0 POS counterpart lines because they are still marked as product
lines. Preserve the sign of separate refund income lines so sales and
refunds are reported net.

This preserves the 18.0 reporting result without changing the
e-invoicing path.

task-6356968