[IMP] account: Archive tax tags upon report changes

When unlinking or writing a tax report line, the related tags used to be deleted.
This means when a new version of a report was deployed, the history was lost and the user didn't get notified.
This was especially annoying for customers that got migrated automatically.
We now archive tags instead of deleting them if they are still used in account.move.line and display a banner
in report that let the user know there might be a problem and invite him to correct tax tags.

closes odoo/odoo#107705

Task: 3084028
Related: odoo/enterprise#34888
Signed-off-by: Josse Colpaert <jco@odoo.com>