The limit was only enforced by the front-end, meaning that anybody could
forge a request with a huge file and get it processed by Odoo. According
to the documentation of werkzeug[^1], such limit should be enforced by
the server server instead of the wsgi application. It is the case for
Odoo Online but on-premise customers might not configure their servers.
The `web.max_file_upload_size` system paramter is now enforced upon
parsing the content of the request. It defaults at 128 MiB which is
enough for most documents and images. We do not want to host large
files (e.g. videos) in the Odoo filestore.
[^1]: https://werkzeug.palletsprojects.com/en/2.0.x/request_data/Fixes: #124646
Part-of: odoo/odoo#126914