[IMP] account: hooks to extend grouping rules on payments

This will allow to define a specific grouping rule for ISR payments

In case of Swiss ISR payments must not be grouped as we want to keep a single transaction
per reference. The ISR payment reference doesn't imply additionnal fees from
the bank.

One transaction per ISR reference is needed in Swiss SEPA payments
to ensure a end-to-end flow that will ease the reconciliation on
the other end.

When ISR reference is detected we also avoid to concatenate the references
to not concatenate the same reference multiple times. In case the
same reference is sent by the supplier on different dates.

Without those hooks it will be very difficult to implement.

Backport from PR 45744

closes odoo/odoo#48441

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