[IMP] core: use inert SQL based neutralization

Before this commit the neutralize system introduced in v16 was using ORM
methods in order to change appropriate records. Although flexible, this approach
could lead to call some methods with side effects while neutralizing
(eg: overloads of write).

This patch converts the neutralize system to a safer "inert" SQL based approach
by migrating the generic method _neutralize to SQL files exposed in the
data folder.

Task id: 2961687

closes odoo/odoo#101529

Related: odoo/enterprise#31984
Signed-off-by: Fabien Meghazi <fme@odoo.com>