There is no company_id field on stock.move.line and it is so impossible
to restrict easily the access rights on move lines (except by passing
through stock.move, but all stock move line don't always have a
stock.move)
To resolve this we've added a field company_id on stock.move.line, and a
constraint to force it having the same company_id than the one on stock
move.
Task ID : 1905232closesodoo/odoo#28575