This change updates how report filters are built internally, aligning enterprise reporting modules with a shared query-handling improvement. It should not change day-to-day workflows, but helps keep reporting code more consistent and maintainable.

https://github.com/odoo/odoo/pull/281077

German Elster tax submission features have been moved into the main German reports module instead of staying in a separate add-on. This simplifies setup and maintenance while keeping the same reporting capability available in one place.

After introducing the module l10n_de_reports_elster in 19.0 ( PR: https://github.com/odoo/enterprise/pull/121805 ), we need to merge it in l10n_de_reports in master as it doesn't make sense to keep this module as a standalone module.

l10n_de_reports_elster is now part of l10n_de_reports.

task-6396219