[IMP] account: management of reconciliation rules

Bank statement lines need to be matched with entries; We have to automate this operation as much as possible.
At the same time, create an algorithm that fit everyone needs is quite impossible.
For that reason we will let users choose the rules they want with the improvement of reconciliation models.

Note that we did it only for bank statement reconliation, not for manual reconciliations.

Was task: 1877375
Was PR #26669