[FIX] hr_holidays: manage refused leave in the report

Steps to reproduce:
-------------------
- add an allocation for an employee;
- add a leave with this allocation;
- validate the leave;
- refuse the leave;
- in action menu, click on "Time off Analysis by Employee and Time Off Type".

Issue:
------
The report does not take into account refused allocations and leaves.

Solution:
---------
Add a condition to take a number of days equal to zero
if the allocation or leave is in a refused state.

Handled the case where no record is found for leave
(with `COALESCE` because `value - NULL = NULL`).

opw-3503617

closes odoo/odoo#135882

X-original-commit: 2b3cc596
Signed-off-by: Sofie Gvaladze (sgv) <sgv@odoo.com>
Signed-off-by: Thomas Lefebvre (thle) <thle@odoo.com>