[FIX] calendar_sms, hr_presence: fix broken acls update on sms.template

odoo/odoo#64626 attempt at improving sms.template rules seems quite broken

  * do not restrict system group to calendar.event: this makes no sense.
    With this fix admins can now only use templates being linked to calendar
    event if calendar_sms is installed which is not really smart. Not sure
    what was the exact original purpose;
  * ir.rule in hr_presence has no use on hr.manager group if they do not
    have any access through access rules. Indeed they are currently
    restricted to read access as all standard internal users;

Task ID-2191254
COM PR odoo/odoo#68445
ENT PR odoo/enterprise#17340

Signed-off-by: Thibault Delavallee (tde) <tde@openerp.com>