[FIX] account: change CoA even if one already installed

Because the tax closing entry is created (empty) at the creation of the
CoA, it is not possible anymore to change it later, even if the user
didn't create any journal entry.
By checking that there are no account.move.line instead of account.move,
and also there are no entries with a name different from '/' (to ensure
that the sequences are untouched) we can change the CoA if needed.

closes odoo/odoo#44647

Signed-off-by: Laurent Smet <smetl@users.noreply.github.com>

addons/account/models/chart_template.py

@@ -262,10 +262,12 @@ class AccountChartTemplate(models.Model):
         the provided company (meaning hence that its chart of accounts cannot
         be changed anymore).
         """
-        model_to_check = ['account.move', 'account.payment', 'account.bank.statement']
+        model_to_check = ['account.move.line', 'account.payment', 'account.bank.statement']
         for model in model_to_check:
             if self.env[model].sudo().search([('company_id', '=', company_id.id)], limit=1):
                 return True
+        if self.env['account.move'].sudo().search([('company_id', '=', company_id.id), ('name', '!=', '/')], limit=1):
+            return True
         return False
 
     def _create_tax_templates_from_rates(self, company_id, sale_tax_rate, purchase_tax_rate):