It is technically nearly impossible to delete a company
when it actually dealed with customers
(emitted invoices, received payments, ...).
Hence, if you want to get rid of a company,
for instance because you closed one of your subsidiaries,
giving the possibility to archive your company,
thanks to an active field, would be the best way to go.
We are hesitating to do a related field to the
`partner_id.active`, but we are a bit afraid
some people archive the partner linked to their company
for other valid reasons than get rid of their subsidiary
(such as avoid changing the address of their company
by mistake through the Contacts app),
while still wanting the company itself to be active.
So, we make it an independant column at the moment,
so we have the actual stored column in case we need it,
and will do a related stored to the partner
later on if we change our mind.
Manual forward-port of #102801closesodoo/odoo#102586
Signed-off-by: Olivier Dony <odo@odoo.com>