Odoo Release Updates

[FIX] certificate: compute private keys ids

[FIX] mrp, mrp_account: compute cost variant using work center efficiency

[FIX] l10n_ro_edi_stock: fix report crash in non-English languages

[FIX] snailmail: fix fetch attachment access error

[IMP] iot_drivers: block last stable update

[FIX] point_of_sale: kit using different UoM

[FIX] account: cumulated balance not working on general ledger

[REF] *: move the `deprecated` decorator from ORM to tools

[FIX] product: do not autoset supplierinfo.product_id for single variant

[REF] core: move import_files from base to test_import_export

[REF] core: organize base's tests to better match models

[REF] core: move lint's tests from base to test_lint

[FIX] product: allow users with read access to print labels

[IMP] mail: split start and end date fields for out-of-office period

[IMP] mail: search messages and activities with access using SQL + remove fetch override

[IMP] mass_mailing: Simplifying merge action

[FIX] point_of_sale: error when combo contains archived product

[IMP] spreadsheet: update o_spreadsheet to latest version

[FIX] mrp: provide access to product variants in test

[FIX] stock: prevent error on missing sequence

[IMP] mail,web,*: simplify breadcrumbs and prevent control panel button wrapping

[IMP] hr_attendance: revamp attendance systray

[IMP] resource: revert 2-weeks removal

[FIX] base: use NumberObject for embedded file /Size in PDF/A-3

[FIX] product: fix Arabic alignment in Product Catalog

[FIX] sale: fix status order in sales kanban view

[REF] html_editor, *: turn normalize_handlers into processors

[REF] html_editor, *: turn clean_for_save_handlers into processors

[FIX] html_editor: ensure table borders are visible in printed PDFs

[IMP] account,*: change payment states to paid,reconciled