[FIX] base: prevent blocking access to commerical fields

Similar to what was done [here](https://github.com/odoo/odoo/commit/5d0111d079601c07c62717575cb22ead15c585d0) when the credit limit feature
was introduced, a `sudo()` is also necessary in
`_load_records_create()`.

This method is called when importing contacts from a CSV file.
So the access to the commercial fields is done when synching
fields from the commercial entity to its contact and should
not block the import.

Fixes #126567

closes odoo/odoo#131225

X-original-commit: 266e22fc4ea5bb4343700f8d08f9ec2580fab365
Signed-off-by: Xavier Morel (xmo) <xmo@odoo.com>
Signed-off-by: John Laterre (jol) <jol@odoo.com>

odoo/addons/base/models/res_partner.py

@@ -770,7 +770,7 @@ class Partner(models.Model):
                     if v:
                         to_write[f] = v.id if isinstance(v, models.BaseModel) else v
             if to_write:
-                self.browse(children).write(to_write)
+                self.sudo().browse(children).write(to_write)
 
         # do the second half of _fields_sync the "normal" way
         for partner, vals in zip(partners, vals_list):