Odoo Release Updates

[IMP] test_lint, *: Index transitif dependencies

[IMP] *: respect user timezone for business dates

[REF] *: Owl3 - replace useState with proxy

[IMP] accountant_knowledge: apply company layout to audit reports

[FIX] esg{,_hr_fleet}: fix import of emissions

[REF] *: migrate t-call to parametric arguments for Owl 3

[FIX] esg,esg_hr: fix ESG report tests with demo data

[FIX] esg: fix import of emitted emissions

[FIX] esg: emission factor daterange

[FIX] various: fix tracking test message_type

[FIX] mail, various: update tracking-in-body generation

[FIX] esg{_hr}: prevent error when base year is invalid

[FIX] esg: fix uom and currency conversions in `esg.other.emission`

[FIX] esg: prevent error when removing the scope of emission source

[IMP] account_reports: foldability as selection field

[IMP] account_reports, l10n_us_reports: Simplified balance sheet

[IMP] account_reports, l10n_*_reports: Introduce snapshots for reports

[IMP] test_mail_enterprise, whatsapp, esg, mail_mobile: fixup test case

[PERF] esg: lazy load of openpyxl

[FIX] esg: change description of esg activity type model

[IMP] esg,esg_hr,ai_esg: add tests for the knowledge report data and AI flows

[IMP] esg,accountant_knowledge: use the inherited report of the article in 'get_front_cover_pdf'

[MOV] esg: move esg_csrd module to esg module

[IMP] *: use groupby field on report

Simplifies tracking API with new _track_add/_track_record methods, adds mail.track.mixin, removes manual data manipulation requirements.

Adds .this prefix to template variables across codebase for OWL3 compatibility.

[REF] *: run rendering context migration script again

[REF] web: add this. in rendering context

[REF] *: migrate type="base64" to "bytes"

[REF] web: add this. in rendering context