To reproduce
============
- on any app try to import a record that has subfields
- subfields are not matched and not even found on the list
Problem
=======
comparing to 16 **Allowing subfields matching** is disabled here in 16.1,
because of this condition that is checking the list of fields on a variable `fields`,
but this variable is not set before importing the file, so the condition is always true.
Solution
========
apply the condition on `res.fields` instead
opw-3209365
closesodoo/odoo#115639
X-original-commit: 284fab64e33ca398a0ebf69d3d6d59685480156d
Signed-off-by: Luca Vitali <luvi@odoo.com>