[REV] account: fix fiscal position with delivery address

This reverts the following commits:
- 164409b0
- f11c8072
- c92ebc91

The fix we initially made did not cover every possible scenario,
and applied to every fiscal position, which was not required.

It requires a more in depth rework that is under way
and will come in a future PR.

closes odoo/odoo#75175

Signed-off-by: Florian Gilbert <FlorianGilbert@users.noreply.github.com>