[IMP] account_*: some Back2Basics improvements

Improve a few things in accounts modules:
    - Users wants to be able to change the account in the general ledger
    list view
    - Do not group by date by default when auditing a tax line.
    - Make the currency fields only show in debug mode for accounts and assets
    - Disallow to delete taxes linked to a tax repartition line, and
    clarify the error message when trying to delete one linked to a
    fiscal position's account mapping

Task id # 2810379
[IMP] account_*: some Back2Basics improvements

Improve a few things in accounts modules:
    - Users wants to be able to change the account in the general ledger
    list view
    - Do not group by date by default when auditing a tax line.
    - Disallow to delete taxes linked to a tax repartition line, and
    clarify the error message when trying to delete one linked to a
    fiscal position's account mapping

Task id # 2810379

closes odoo/odoo#87659

Related: odoo/enterprise#25770
Signed-off-by: Laurent Smet <las@odoo.com>

addons/account/models/account_account.py

@@ -575,6 +575,16 @@ class AccountAccount(models.Model):
                 _('You cannot remove/deactivate the account %s which is set on a customer or vendor.', account_name)
             )
 
+    @api.ondelete(at_uninstall=False)
+    def _unlink_except_linked_to_fiscal_position(self):
+        if self.env['account.fiscal.position.account'].search(['|', ('account_src_id', 'in', self.ids), ('account_dest_id', 'in', self.ids)], limit=1):
+            raise UserError(_('You cannot remove/deactivate the accounts "%s" which are set on the account mapping of a fiscal position.', ', '.join(f"{a.code} - {a.name}" for a in self)))
+
+    @api.ondelete(at_uninstall=False)
+    def _unlink_except_linked_to_tax_repartition_line(self):
+        if self.env['account.tax.repartition.line'].search([('account_id', 'in', self.ids)], limit=1):
+            raise UserError(_('You cannot remove/deactivate the accounts "%s" which are set on a tax repartition line.', ', '.join(f"{a.code} - {a.name}" for a in self)))
+
     def action_read_account(self):
         self.ensure_one()
         return {

addons/account/views/account_move_views.xml

@@ -273,7 +273,6 @@
             <field name="arch" type="xml">
                 <field name="account_id" position="attributes">
                     <attribute name="optional">hide</attribute>
-                    <attribute name="readonly">1</attribute>
                 </field>
                 <field name="balance" position="attributes"><attribute name="optional">show</attribute></field>
                 <field name="balance" position="after">