[FIX] account: Bad query

Fix Error:

`ERROR: syntax error at or near ")"
LINE 7: ...        WHERE full_reconcile_id IS NULL and account_id IN ()`

This can occurs when:

- using write to some account like:

`some_account.write({'reconcile': True})`

closes odoo/odoo#29164

addons/account/models/account.py

@@ -273,6 +273,8 @@ class AccountAccount(models.Model):
 
         Note that: lines with debit = credit = amount_currency = 0 are set to `reconciled´ = True
         '''
+        if not self.ids:
+            return None
         query = """
             UPDATE account_move_line SET
                 reconciled = CASE WHEN debit = 0 AND credit = 0 AND amount_currency = 0