[FIX] models: add filter method on access rules

Currently check_access_rule method checks for record rules and raises an error
if there are either missing ids (deleted records) or forbidden ids (records
hidden due to a record rule).

Purpose of this commit is to have a method allowing to filter a given recordset
and receive only valid records. Its implementation is basically a refactoring
of check_access_rule.

This commit is linked to task ID 1856417 and PR #26565.