Odoo Release Updates

[REF] hr: manual changes

[FIX] sale_mrp: compute COGS correctly for kits (avoid double counting)

[FIX] mail: call dropdown button style in pip mode

[FIX] base, bus, mail: do not rotate session from websocket routes

[FIX] website_sale: fix line price per unit in cart

[FIX] website_sale: ensure product search works properly in mobile view

[MOV] mail: move tracking value generation into track mixin

[REF] mail, im_livechat: use user in channel._broadcast

[IMP] account_edi_ubl_cii: Import vehicle data from vendor bill xml

[FIX] account_edi_ubl_cii: allow zero subtotal lines

[FIX] mail: hide empty activity description

[IMP] spreadsheet: update o_spreadsheet to latest version

[FIX] mail: fix blur performance warning display

[IMP] web: add mount in owl compatibility file

[IMP] html_editor: tweak `fetchAttachments` of FileSelector

[IMP] test_lint: improve gettext check messages

[IMP] sale: move `invoice_policy` required from view to python field

[REF] *: run rendering context migration script

[FIX] base_vat: ensure valid NRI GSTINs are accepted

[FIX] mail: handle bin/plain attachments

[FIX] web, html_editor: props to control default theme colors usage

[REF] account: track bank account using '_track_record'

[IMP] owl: upgrade code for t-model migration

[FIX] html_editor : allow file download from incognito

[REF] *: Run script to replace t-model by t-custom-model

[REF] *: Run script to replace t-ref by t-custom-ref

[IMP] spreadsheet: support color slice for odoo pie chart

[IMP] website_sale: include barcode in product micro-data (GTIN)

[IMP] account: test bank manual tracking log

[FIX] mail: allow admin to see all mail.mail