Since 5a998694a6,
`[('<many2one>', 'not any', [<domain>])]` matches rows where the
<many2one> is set and the corresponding many2one row matches the
<domain>. This is incorrect. 'not any' should be the inverse of
the 'any' operator and domains such as
`['!', ('partner_id.name', '=', 'System')]` are incorrectly converted
to "Return every record with a partner name != 'System'"
when it should be "Return every record with a partner name != 'System'
OR without partner at all".
Fix semantic and add tests to avoid any future regressions.
X-original-commit: c8c1ef45f24482e380529daf2de55b9091338a83
Part-of: odoo/odoo#127750