odoo/odoo#64626 attempt at improving sms.template rules seems quite broken

  * do not restrict system group to calendar.event: this makes no sense.
    With this fix admins can now only use templates being linked to calendar
    event if calendar_sms is installed which is not really smart. Not sure
    what was the exact original purpose;
  * ir.rule in hr_presence has no use on hr.manager group if they do not
    have any access through access rules. Indeed they are currently
    restricted to read access as all standard internal users;

Task ID-2191254
COM PR odoo/odoo#68445
ENT PR odoo/enterprise#17340

closes odoo/odoo#68465

X-original-commit: 7c4c20a6be78c98e44fcc580b54a12110d238a65
Related: odoo/enterprise#17348
Signed-off-by: Thibault Delavallee (tde) <tde@openerp.com>

sms.template model has several record rules to give access to templates
linked to models managed by certain groups (like crm.lead for sales managers)
These record rules were meant to restrict access to certain model to create,
write and unlink, but not read.

This is leading to issues when trying to read a template on other models.
Indeed people should always be able read sms.template content.

Unit test were also added to the sms module to ensure that a member of
group_user can always read a sms template.

Unit test is added to ensure admin always has full control on sms.templates.

Task ID-2191254
COM PR odoo/odoo#68445
ENT PR odoo/enterprise#17340

X-original-commit: c9e119a096ba5410e0ab9767207192eb4b7822a2