[FIX] analytic: constraint multi-company on distribution model

Before this fix, the constraint did not prevent changing the company to a bad one on an existing field.
We also remove the GROUP BY clause as it is useless.
Another query was also useless in `analytic_account.py` and has been removed.

closes odoo/odoo#105129

Signed-off-by: William André (wan) <wan@odoo.com>