[FIX] account: Fix 'is_reconciled' flag for zero-amount statement line

When the suspense account is not reconcilable, 'suspense_lines.reconciled' always gives 'False' leading to a not reconciled statement line.

closes odoo/odoo#65211

Signed-off-by: oco-odoo <oco-odoo@users.noreply.github.com>