[FIX] account_analytic_default: fixing restrictions on analytic tags

If applied, this commit will fix the following bug by adding some
restrictions on the creation of analytic default
and the uses of tags in account.move

Steps to reproduce:
1- install account.accountant, account_analytic_default
2- Accounting --> Configuration --> Analytic Tags, analytic accounting
3-  Create an Analytic Tag, with no Analytic Distribution.
4-  Accounting --> Configuration --> Analytic Default Rules.
Create an Analytic Default Rule, using the Analytic Tag above
and select a Partner
5- Create a Vendor Bill on that partner. The Analytic Tag is added to
the invoice, as expected
6- However when selecting Accounting --> Reporting --> Analytic Report,
the report is empty and does not contain the Analytic Tag. Adding the
 Analytic Tag to the filter has no effect.
Bug/Issue:
An analytic tag is meant to be an additional dimension of analysis.
Dimension which is only worth/valid when an analytic account is
specified.

An analytic default rule should never be applied without
- either an analytic account
- or analytic tag used for distribution
Fixes:
1- changing the error condition on creating analytic default
2- changing the error message accordingly to better explain the issue
3- raise an error when the user creates an account.move with analytic
tags without (analytic tags + analytic account) or (analytic tags with
analytic distrubtion)

Please refer to the ticket for the whole discussion on this

corrects https://github.com/odoo/odoo/issues/91177



OPW-2766749

closes odoo/odoo#91211

Signed-off-by: William André (wan) <wan@odoo.com>

addons/account_analytic_default/models/account_analytic_default.py

@@ -25,8 +25,9 @@ class AccountAnalyticDefault(models.Model):
     @api.constrains('analytic_id', 'analytic_tag_ids')
     def _check_account_or_tags(self):
         if any(not default.analytic_id
-               and not default.analytic_tag_ids
-               or not any(tag.analytic_distribution_ids for tag in default.analytic_tag_ids) for default in self):
+               and not any(tag.analytic_distribution_ids for tag in default.analytic_tag_ids)
+               for default in self
+               ):
             raise ValidationError(_('An analytic default requires an analytic account or an analytic tag used for analytic distribution.'))
 
     @api.model