[FIX] account,base: fix TestIrActionsReport

With Python 3.11, PyPDF2 2.12.1 is used and the exception raised when
the encryption type is not supported is now `NotImplementedError`
instead of `PdfReadError` in previous version.

In order to support both version, this commit adds a catche for the
`NotImplementedError` too.

closes odoo/odoo#133149

Signed-off-by: Christophe Monniez (moc) <moc@odoo.com>