[PERF] spreadsheet_account: optimize fetch_debit_credit SQL query

Issue:
Displaying the data on the dashboard accounting can take up to 1 minute

Analysis:
The spreadsheet_fetch_debit_credit function needs a domain in order to compute the formulas. The domain being set in `_build_spreadsheet_formula_domain` use a like search for account_account.code on account_move_line which is a big table. Thus it does not scale well. There is also a unnecessary complexity on adding an "OR expression" on each one of the account_id code searched for.

Solution:
It can be optimized by searching for the full exhaustive (like in SQL) codes in account.accoun since it has way less records and thus more scalable. And then use an exact condition (=) which is faster than a like search. Also adding more readable while adding the balance_domain and pnl domain only once in the whole query.

Benchmark:

| Before PR | After PR |
|:----------:|:---------:|
| 8s 51 ms | 42 ms code search + 42 ms full query |

Related ticket:
opw-3328144

Version affected:
16.0 and above

closes odoo/odoo#134514

Signed-off-by: Lucas Lefèvre (lul) <lul@odoo.com>