[FIX] account: missformed domain reconciliation model

Commit https://github.com/odoo/odoo/commit/68d71b8eafa3227269de12ba3c64b9860fbcf63c


introduced a wrong domain
Falsy m2m must be explicited and put outside of the "in [ids]" leaf

This commit corrects it

OPW 2090865
OPW 2091449
OPW 2091778
OPW 2091778

closes odoo/odoo#39208

Signed-off-by: Lucas Perais (lpe) <lpe@odoo.com>