The company is very often used in the queries because of the record
rules (i.e. `account.account_move_comp_rule`).
Adding the index can help improve queries coming from multiple places.
closesodoo/odoo#104066
X-original-commit: b2f620c59861e76443364f5bab6cade7c8eeca93
Signed-off-by: Nicolas Viseur (vin) <vin@odoo.com>