When importing an O2M value (sub-record), rather than raising an error
if the value has a xid set (foo_ids/id) and the xid does not exist in
the database, re-insert the xid as the "id" field of the sub-record,
then re-extract it at creation (the ORM will have ignored it) and
associate it with the newly created record.
Advantages:
* keeps o2m creation in the proper order during import (sub-records
remain created after the parent) meaning o2ms with a required parent
can take advantage of the feature
* avoids breaking batching when creating the objects
* no new command or smuggling through an existing command
closesodoo/odoo#35995
Signed-off-by: Xavier Morel (xmo) <xmo@odoo.com>