[FIX] resource: external id not found in the system base.user_admin

If applied, this commit will solve the external id issue of the base admin user.

Before this commit:
==========================
When we delete the admin user (base.admin_user) and try to login with a new user
or try to write in a new user, this error will come.

After this commit:
===========================
The issue will be resolved after this commit and authorize new users without
any errors.

sentry - 3973828005
see - https://tinyurl.com/2jm772jm



closes odoo/odoo#115527

Signed-off-by: Yannick Tivisse (yti) <yti@odoo.com>