[FIX] account: show suggestion only after second line and don't apply taxes from suggestions

Steps to reproduce:

- Go to accounting > journal entries > create a new journal entry.
- Add a line with an account.
- Add a second line.

Previous behavior:

We are going to get in the second line a suggestion of the first line
introduced, also even if we don't select the suggestion the taxes of
the suggestion will be applied.

Current behavior:

As discussed with the PO, we only want to get suggestions when we used 2
accounts in a row, so the 3rd line will be the one getting the
suggestion. And we also avoid seting the taxes of the suggestion if we
don't select it.

Related to #39784

opw-3098361

closes odoo/odoo#118865

X-original-commit: 927890d0178c361ef8d80fe6a1ec2ffaefaf73fd
Related: odoo/enterprise#39921
Signed-off-by: William André (wan) <wan@odoo.com>

addons/account/models/account_move_line.py

@@ -592,7 +592,7 @@ class AccountMoveLine(models.Model):
                 previous_two_accounts = line.move_id.line_ids.filtered(
                     lambda l: l.account_id and l.display_type == line.display_type
                 )[-2:].account_id
-                if len(previous_two_accounts) == 1:
+                if len(previous_two_accounts) == 1 and len(line.move_id.line_ids) > 2:
                     line.account_id = previous_two_accounts
                 else:
                     line.account_id = line.move_id.journal_id.default_account_id