The logic not identical in BS4 -> BS5
The color contrast system in BS5 relies on WCAG 2.0 contrast algo.
So color-yiq is converted to color-contrast.
Note that there are some "texts/buttons/other visuals" elements
which will not have the same contrast as before.
$yiq-text-dark and $yiq-text-light are respectively replaced with
$color-contrast-dark and $color-contrast-light.
Note that we had to use '$min-contrast-ratio: 2.2' for .o_tag_color_X badge.
Task ID: 2766483
Part-of: odoo/odoo#95450
Co-authored-by: Stefano Rigano <sri@odoo.com>