When we delay the creation of `repartition_line_ids`, the `account.tax`
gets created with default `base` and `tax` repartition lines,
which we must get rid of when we update the tax with the delayed
repartition lines.
related PR: #148370
task-3607459
closesodoo/odoo#157918
Signed-off-by: William André (wan) <wan@odoo.com>