[FIX] account: Make generated follow-up reports accessible in menu

Resolved an issue where follow-up reports linked to a partner weren't
visible in the follow-up menu due to 'partner_rank' not incrementing
after a misc entry. The commit ensures the correct update of
'partner_rank', making all relevant reports accessible.

closes odoo/odoo#129917

Task-id: 3437930
Signed-off-by: Laurent Smet (las) <las@odoo.com>