[FIX] account: do not set default account

Do not set a default `account_id` for section and note lines. Indeed,
when set the constraint `check_non_accountable_fields_null` will raise.

opw-2241575

closes odoo/odoo#50040

X-original-commit: 997a98d2d3d12caf554040922876164040de9efa
Signed-off-by: Nicolas Martinelli (nim) <nim@odoo.com>

addons/account/models/account_move.py

@@ -3740,6 +3740,8 @@ class AccountMoveLine(models.Model):
             if 'account_id' in default_fields and not values.get('account_id'):
                 if len(move.line_ids[-2:]) == 2 and  move.line_ids[-1].account_id == move.line_ids[-2].account_id != False:
                     values['account_id'] = move.line_ids[-2:].mapped('account_id').id
+        if values.get('display_type'):
+            values.pop('account_id', None)
         return values
 
     @api.depends('ref', 'move_id')