Odoo Release Updates

[IMP] l10n_kw: add federal states

[FIX] base: assert recordset

[FIX] mrp{,_subcontracting}: group resupply pickings after PO confirm

[FIX] l10n_cz: Do not change date automatically on posted moves

[FIX] web: hoot suites: more accurate timeout

[FIX] l10n_sk: fix VAT report rows 32 and 33 overlap

[FIX] *: forms: boxed title and adjusted font size

[FIX] stock: prevent crash when opening picking form

[IMP] project, sale_project: show Customer Rating button only when appropriate

[IMP] web: improve audio file support

[REF] mail, im_livechat: call _add_members with users when possible

[IMP] website: display deleted url in referencing pages

[REF] mail: clean up TestChannelRTC

[PERF] tools: optimize hook dispatch (`safe_eval`)

[IMP] core: disallow PYTHONOPTIMIZE

[FIX] html_editor: fix Ctrl+A when first node is non-editable

[FIX] html_editor: fix toggle list button style

[FIX] html_editor: keyboard selection across non-editable toggle blocks

[PERF] html_editor: improve performance of normalize of ListPlugin

[PERF] html_editor: normalizeInline qweb nodes

[PERF] html_editor: improve performance of mergeAdjacentInlines

[PERF] html_editor: improve performance of updatePlaceholders

[PERF] html_editor: layout trashing in updatePlaceholders

[PERF] html_editor: improve normalize_handlers performance

[PERF] html_editor: improve performance of normalizeDivBaseContainers

[PERF] html_editor: improve performance of normalizeLink

[FIX] resource: adapt expected hours on flex schedule with time zones

[IMP] web,*: follow up for M3.1 style commit

[IMP] spreadsheet: rename `ODOO.LIST` to `ODOO.LIST.VALUE`

[IMP] spreadsheet: Introduce dynamic lists functions