Some data are formatted as a tree structure with a relation of parent.
We are adding meaning to the structure:
* This improves readability and allows to fold/unfold records in
editors.
* This could be done before using `eval`, but this allows to have an
xml_id for those records. It also allows to update the records without
having to rewrite on the parent x2many field.
Part-of: odoo/odoo#76675