[FIX] base: access_token error handling correctly

When an attachment is requested with an access_token, a server error
would occur in some situation.

With this changeset when an access token is specified:

- returns a 404 error if the attachment does not exist
- returns a 403 error if the attachment has no access_token

Without this change, the added test would fail with:

```
 status = test_access(access_token='Secret')
 self.assertEqual(status, 403,
     "no access if access token for attachment without access token")
 | if not consteq(obj.access_token, access_token):
 | TypeError: unsupported operand types(s) or combination of types: 'bool' and 'str'

 status = test_access(access_token='Secret')
 self.assertEqual(status, 404,
     "no access with access token for deleted attachment")
 | if not consteq(obj.access_token, access_token):
 | odoo.exceptions.MissingError: ('Record does not exist or has been deleted.', None)
```

close #26647
opw-1884419
closes #27275

Co-authored-by: Wolfgang Taferner <wtaferner@users.noreply.github.com>

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