[FIX] account: mark as reconciled

- Create 2 companies:
- Company A and check VIES VAT Check
- Company B and do not check VIES VAT Check
- Set current company of admin to Company A and do not allow Company B
- Create a demo user on Company B and give him Adviser group in
  Accounting.
- Log in with the demo user.
- Create a Customer A as a company with:
  Country = Spain
  TIN = ES85847955H
- Create a contact on Customer A: "Contact Sample"
- Create a Customer invoice on "Contact Sample" partner
- Through the menu Accounting/Payments, create a new payment on "Contact
  Sample" partner with the total amount of the invoice.
- Open the menu Manual Payments and invoicing matching. The invoice and
  the payment should be proposed for reconciliation. Do CTRL+ENTER.

An error message appears: 'The VAT number [ES85847955H] for partner
[Contact Sample] either failed the VIES VAT validation check or did not
respect the expected format ESA12345674.'

This message should not appear as the current user is on Company B which
doesn't have the flag "VIES VAT Check" checked.

The issue comes from the `sudo` in `mark_as_reconciled`, which will lead
to `self.env.user` to be the admin in the VAT check, and therefore
`self.env.user.company_id` will be Company A.

Closes #19274
opw-770018

addons/account/models/partner.py

@@ -365,7 +365,12 @@ class ResPartner(models.Model):
     @api.multi
     def mark_as_reconciled(self):
         self.env['account.partial.reconcile'].check_access_rights('write')
-        return self.sudo().write({'last_time_entries_checked': time.strftime(DEFAULT_SERVER_DATETIME_FORMAT)})
+        if self.ids:
+            self.env.cr.execute(
+                'UPDATE res_partner SET last_time_entries_checked = %s WHERE id IN %s',
+                (time.strftime(DEFAULT_SERVER_DATETIME_FORMAT), tuple(self.ids),)
+            )
+        return True
 
     @api.one
     def _get_company_currency(self):