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[IMP] sm_partago_invoicing_rest_api: Add _find_or_create_partner method

José Robles requested to merge feat/invoicing-create-partner-on-first-invoice into main

[IMP] sm_partago_invoicing_rest_api: Add _find_or_create_partner method to handle partner retrieval or creation based on customer data.

This commit refactors the code responsible for finding or creating a partner when generating an invoice. The function _find_or_create_partner() should now handle all possible cases and is easier to read

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