[FIX] account: reconciliation on reversed move

With this commit, we make sure that all lines are fully reconciled when
reversing a move.

Steps to reproduce:

- Create a Journal Entry, with eg a line with 300$ debit/credit and two others
lines to make the journal entry fully balanced
- Then reverse the move
-> Only one line is marked as fully reconciled, the other one is marked
as partially reconciled.

This is because each line was passed in the reconcile method with
all the counterpart lines, even those which didn't belong to it.
Therefore, all the firsts lines was marked as partially reconciled
until the last one, which passed with the only counterpart line
left.

With this commit, we group the lines and counterpart lines by account,
and reconcile them.

opw-2810392

closes odoo/odoo#89254

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