[FIX] account: render report tour steps

Before this commit, the account_render_report tour assumed that
account_accountant was installed on any enterprise database.

Now, the account_accountant steps are only inserted in the tour
when the module is installed.

closes odoo/odoo#38945

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