[FIX] account delay draft opening entry

Before: in the accounting dashboard setup, an opening move was created in step 1 (accounting periods) and step 4 (chart of accounts)

Now: the opening move is only created in step 4 only when a first opening debit/credit is entered manually by our user.

Task-ID #3177315

closes odoo/odoo#120089

Signed-off-by: Nicolas Viseur (vin) <vin@odoo.com>