[FIX] account: remove tags of deleted taxes

Have a tax with tax tags
Create a bank statement line
Reconcile creating a manual operation, add the tax, then remove it and
validate
Check journal entry

The tax tags will be present on the base line even if the tax was
removed

opw-2867395

closes odoo/odoo#94445

Signed-off-by: Olivier Colson (oco) <oco@odoo.com>