[REF] stock_account: cost method change with valuation layers

The examples are implemented at TestStockValuationChangeCostMethod.

The idea is that we want to keep some trace of cost method change and
keep the consistency of the data (eg what about a fifo stack when
changing to standard, that sort of things). We thus implement a simple
logic: when changing the cost method, empty the current valued stock
with the old cost method and refill the stock with the new one.

Some cost method changes are neutral accounting wise, others not.

The rationale is that cost method changes are a hard configuration changes
and databases where users changed cost method are undebuggable because
it is not possible to understand the resulting accounting entries.

The change of valuation (auto to manual and conversely) is not well
defined at the moment.

task-1875873

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