[17.0][ADD] account_caba_payment_date: date cash basis entries on the payment date

[alan196]

Standard Odoo dates the tax cash basis (CABA) entry with the newest date of the reconciled entries and, when that date falls in a locked period, with the date of the day the reconciliation is done. This shifts cash basis taxes (e.g. VAT effectively paid) to a fiscal month different from the payment month, which is not acceptable in countries where those taxes are due on the payment date (e.g. Mexico, where the payment complement stamping day would otherwise define the fiscal month).

This module dates the cash basis entry on the bank/cash entry date of the reconciliation. When that date falls in a locked period, the behavior is configurable per company in the accounting settings (Cash Basis Lock Policy):

• Block the reconciliation (default): raise an explanatory error asking to reopen the period.
• Use the first open date: date the entry on the first day after the lock.
• Keep the standard behavior: let Odoo date the entry on the reconciliation date.

Supersedes #739 / #769 (closed as stale), now with per-partial date mapping, lock date handling, settings UI and tests.

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