Motivations: * `sequence` is not super intuitive for new devs * It makes "useless" noise in data files * It is redundant when what we want to see in the file is the same as what we want to see on the user screen. Do you understand anything related to sequences in here? https://github.com/odoo/odoo/blob/15.0/addons/l10n_lu/data/account_tax_report_line.xml Explicit is not always better than implicit. * It is not implicit like using `id` it is natural and visual and saves a lot of chore for adding and maintaining sequences. Implementation * It is optional, with the option set on root xml tags Part-of: odoo/odoo#85750