[FIX] base: cloc test and default exclude

- Python code is counted slightly differently
in python 3.8.

```python
a = """
  str
"""
```

is counted as 2 lines until python 3.7
and only one since python 3.8

This change will not impact a lot the count
but we have to make sure the test will pass
if the test are run
on python 3.8

- the folder migrations is not maintained
from version to version and thus should not be
counted for the maintenance.

closes odoo/odoo#54537

X-original-commit: 2a57a156c7b8e81c01afa095b3291361d208611f
Signed-off-by: Antony Lesuisse (al) <al@openerp.com>

0 files changed, 0 insertions, 0 deletions