[16.0][ADD] l10n_br_fiscal: editable data mixin

[rvalyi]

WORK IN PROGRESS

Rationale:

As for today many very large fiscal data are loaded via CSV or XML. Examples:

• ncm
• cnae
• cfop
• cest
• nbs
• tax.pis.cofins
• fiscal.tax
• cst

Because these files can be so huge, we often load them with noupdate=True (we even monkey_patched convert_csv_import for this) to avoid long minutes of updates in production.

Also historically these files were poorly maintained. So when Akretion had a big customer, we would maintain their data for their specific operations, but don't really bother maintaining these files up to date. This is now changing with more serious projects in production and more serious contributors participating.

A problem with these data is when a user wants to update some value manually or create a new record (like a new NCM that was missing). These records will have no xml_id or ir.model.data entry. And later when we try to update or migrate the database, the new records that would eventually be inserted in the source csv or XML files would clash with these manually entered records in the database making the whole upgrade process cumbersome.

So I introduced a new mixin here that will fix this by providing these features:

• Automatically creates ir.model.data entries for manually created records.
• Provides get_records_without_xmlid() to find records lacking an XML ID.
• Provides fill_missing_xml_ids() to backfill missing XML IDs for existing records.
• Prevent writing values inconsistent with record xml_id.
• Allow to toggle update/noupdate mode.

NOTE: some of the mixin code has been proposed by the Gemini AI (I'm still adjusting it) and most of the tests were written by the AI. This worked because this code is quite independent from the localization code.

[OCA-git-bot]

Hi @renatonlima,
some modules you are maintaining are being modified, check this out!

[OCA-git-bot]

Hi @renatonlima,
some modules you are maintaining are being modified, check this out!

[antoniospneto]

@rvalyi

Ainda não olhei a PR com atenção, mas pretendo revisar, apenas uma observação por enquanto:

Nesses casos a tag pra por no commit é [IMP] ou [REF]
[ADD] é somente quando é módulo novo:
https://www.odoo.com/documentation/16.0/contributing/development/git_guidelines.html#tag-and-module-name