The JsonFormatter has two bugs

- the ignore list is not working as expected
- in 18.0-18.4 the 'test' key is broken

This commit add tests to ensure those behavior works as expected

While on it, also adds a `additional_record_keys` parameter to allow to specifically add keys to the default list, without having to override the whole list, and add additional default keys (exc_info and test)

The previous `ignored_record_keys` default value was possible to remove by calling `JSONFormatter(ignore_record_keys=[])`

The purpose was to be able to easily include all keys and ignore the default ingnore list, but this makes the additional blacklisting of a few keys more tedious, and the general usage and implementation more complex

`JSONFormatter(ignore_record_keys=[*JSONFormatter.DEFAULT_IGNORED_RECORD_KEYS, 'other key'])`

To simplify the logic, **this is not the case anymore**, so to include all keys something like this would be needed

`JSONFormatter(additional_record_keys=JSONFormatter.DEFAULT_IGNORED_RECORD_KEYS)`

Or an hardcoded list.

Forward-Port-Of: odoo/odoo#279344
Forward-Port-Of: odoo/odoo#279049

Steps to reproduce:
-------------------
1. Install `hr` module
2. Create two employees (e.g., emp1 and emp2) and assign
   emp1 as the manager of emp2
   → emp2 is now a direct subordinate of emp1
3. In the employee list view, apply the custom filter
   "Direct subordinates is set" (child_ids != False)
   → emp1 appears in the results as expected
4. Archive emp2
5. Apply the same filter again
   → emp1 still appears in the results even though it has
   no active subordinates

Issue:
------
When an employee (e.g., `emp2`) is archived, their manager (`emp1`) should no longer appear in the "Direct subordinates is set" (child_ids != False) filter — since `emp1` no longer has any active subordinates.

However, `emp1` still appears in the search results after `emp2` is archived, because the underlying EXISTS subquery checks all subordinates regardless of their active state.

Cause:
--------
Before this commit 5ef007a, `osv.expression`, filtering on a One2many field would automatically
search against [active co-records ](https://github.com/odoo/odoo/blob/5f65e92d7fa341193df53f5aba1620b596f9a1ec/odoo/osv/expression.py#L1260-L1265)only by default.

After that commit, the `condition_to_sql` method in `_RelationalMulti` constructs the comodel with [active_test=False](https://github.com/odoo/odoo/blob/463ca4cf867812890c17d1e1abf7640b04f70ad0/odoo/orm/fields_relational.py#L672-L686) when resolving relational field conditions. This causes the EXISTS subquery generated for `child_ids != False` to compare against all subordinates. (including archived ones rather than active ones only).

Solution:
---------
Added a callable `domain` attribute on the `child_ids` field definition so that only active subordinates are considered by default. This ensures [get_comodel_domain()](https://github.com/odoo/odoo/blob/2d8b24a791b6fe6bb214c32d4fb58b3d46eca70b/odoo/orm/fields_relational.py#L75-L85) returns a server-side domain that filters out archived subordinates, making the `child_ids != False` filter behave as expected.



opw-6193104



---
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Forward-Port-Of: odoo/odoo#280659
Forward-Port-Of: odoo/odoo#266658

## Merge method
squash

---

## Problem

The five `wnc` (with non-creditable) domain expressions in `account_report_diot.xml` each use 3 `|` OR operators but only 2 distinct conditions — the other 2 are exact duplicates:

```xml
<!-- Before: paid_8_n_wnc — 4 conditions, but only 2 are unique -->
<field name="formula" eval="['|', '|', '|',
  ('tax_tag_ids', '=', 'DIOT: 8% N.'),
  ('tax_tag_ids', '=', 'DIOT: 8% N.'),                  <!-- duplicate -->
  ('tax_tag_ids', '=', 'DIOT: 8% N. NO ACREDITABLE'),
  ('tax_tag_ids', '=', 'DIOT: 8% N. NO ACREDITABLE')    <!-- duplicate -->
]"/>
```

This pattern repeats across all 5 `wnc` expressions:
- `paid_8_n_wnc`
- `paid_8_s_wnc`
- `paid_16_wnc`
- `paid_16_imp_wnc`
- `paid_16_imp_int_wnc`

## Fix

Simplify each expression to use a single `|` with 2 unique conditions:

```xml
<!-- After: clean and correct -->
<field name="formula" eval="['|',
  ('tax_tag_ids', '=', 'DIOT: 8% N.'),
  ('tax_tag_ids', '=', 'DIOT: 8% N. NO ACREDITABLE')
]"/>
```

## Impact

- **No change in results** — the logical outcome is identical since `A OR A OR B OR B` ≡ `A OR B`
- Removes copy-paste error from original authoring
- Expressions are now readable and correctly represent the intended 2-condition OR logic
- Consistent domain structure across all 5 wnc expressions

## Files changed

- `addons/l10n_mx/data/account_report_diot.xml`