[IMP] crm: fix companies and bypass checks in partners merge

Facing the following cases, only the database admin can merge res_partners:
1. The email addresses are different.
2. The origin contact(s) is (are) linked to some account move lines.

This commit adds a kwarg in the merge function. This argument allows to skip the two tests.
So they can be bypassed when overloading the function (depending of the current user access
rights for instance) in order to merge partners even if they have different email addresses
or with account move lines on the origin one.

It can also be called programatically and bypass the checks.

This commit also makes the merge wizard correct any inconsistence in the
allowed companies/currency company of the merged contacts and the
related user(s).

Closes #24376

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