[FIX] account: render report tour steps

Before this commit, the account_render_report tour assumed that
account_accountant was installed on any enterprise database.

Now, the account_accountant steps are only inserted in the tour
when the module is installed.

closes odoo/odoo#38963

X-original-commit: a45a4b6c
Signed-off-by: Julien Mougenot (JUM) <Arcasias@users.noreply.github.com>