This commit fixes the following bug:
* On a new DB, install account
* Settings > Technical > Email > Digest emails
* Open Weekly Digest, set Next Send Date to current day
* Settings > Technical > Scheduled Actions > Digest Emails
* Run manually
AttributeError: 'res.company' object has no attribute
'resource_calendar_id'
The field resource_calendar_id is added in the module resource.
The module digest does not have resource in its dependency.
In stable version, have a silent fallback on UTC if the field is not present.
The right dependency should be added in master.
closesodoo/odoo#28244