[IMP] base: restrict countries creation/deletion

The modification of countries data should be restricted to knowledgeable users.

Indeed, by modifying, deleting and/or creating res.country records, the resulting
behavior generally won't be what you expect, breaking existing flows (delivery, taxes, VAT validation, ...)
in an open OR hidden way...

By restricting those modifications, we reduce the risks of users breaking their database through
'minor' changes unexpectingly triggering 'heavy' problems.

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