[IMP] account: Archive tax tags upon report changes

When unlinking or writing a tax report line, the related tags used to be deleted.
This means when a new version of a report was deployed, the history was lost and the user didn't get notified.
This was especially annoying for customers that got migrated automatically.
We now archive tags instead of deleting them if they are still used in account.move.line and display a banner
in report that let the user know there might be a problem and invite him to correct tax tags.

closes odoo/odoo#108489

Task: 3084028
X-original-commit: ace1c468
Related: odoo/enterprise#35166
Signed-off-by: Josse Colpaert <jco@odoo.com>
Signed-off-by: Claire Bretton <clbr@odoo.com>