[MERGE] base, various: avoid storing country flags and strengthen update of countries

Currently, 200+ country flags are stored in ALL db's as ir_attachment's (thus in the filestore), and also duplicated at each backup, ...

To reduce the footprint of Odoo databases (and their backups), the country flags are now considered as static images and accessed as such, without storing their references in database.

##### New widget for static image URL's

A new `image_url` widget is added (frontend & backend), to allow specification of a static URL in Char fields, enabling the access and display of `res.country` flags through their static urls : `/base/static/img/country_flags/<country_code>.png`.

##### Restriction of countries creation & deletion

To ensure no inconsistency can be introduced because the flags are now static, we now restrict the creation and deletion of countries.

Countries are nearly static data, they shouldn't ever be deleted... This prevents common database inconsistencies, bugs and feature disabling.

Manually created countries can easily be wrongly configured, won't behave as expected and/or will crash with Odoo integration (delivery carriers, taxes, VAT validation/formatting).

Therefore, creation/deletion of countries is limited to admins, supposed to know what they are doing...

LINKS

Task ID-2325371
Backport of #52774 (upgrade: https://github.com/odoo/upgrade/pull/1338)
COM PR: #56997 (upgrade will be backported in https://github.com/odoo/upgrade/pull/1735)

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Signed-off-by: Victor Feyens (vfe) <vfe@odoo.com>

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