[IMP] ORM: do not allow invalid allowed_company_ids context key.

Since https://github.com/odoo/odoo/commit/a5b6f31cf28e5381e1c85f66730bcdb55998e643,
the current companies of the user are saved in the context as "allowed_company_ids"
context key.

In case of invalid context content, the api was computing the intersection
between the context content and the user company(ies) and falling back on user
company_id(s) when catching an error.

A sanity check was done, but no feedback was given to the user,
saying that the context change was falsy.

This commits changes this behavior to :

* raise an AccessError when trying to access self.env.company(ies) when
invalid or unauthorized companies are defined in the context.

* take sudo mode into consideration, allowing inter-company impacts,
even when current user doesn't have access to a given company,
if the code is done in a sudoed environment.

Co-Authored-By: Raphael Collet <rco@odoo.com>

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