[FIX] account, base: prevent merging account.account

Steps to reproduce:

- Enable the merge on account.account in data cleaning APP (in debug)
- Create an invoice with a receivable account = A
- Define a lock  date after the invoice date
- Go to chart of accounts
- Select your receivable = A et receivable = B
- Action = Merge accounts where B is the MASTER

Issue:
Upon revisiting the customer invoice: Notice that the journal items have been updated.

Solution:
We simply prevent ~~the use of a nuclear weapon~~ the merge of `account.account` as there other possibilities less dangerous such as multi-edit + archiving

We also prevent the merge of `res.partner` if this one is used in hashed entries

oe:https://github.com/odoo/enterprise/pull/47053



opw-3389157

closes odoo/odoo#134634

Related: odoo/enterprise#47053
Signed-off-by: William André (wan) <wan@odoo.com>