[IMP] ir.values: make order deterministic: per-company > global

Refine the priorities of ir.values entries to make the result
deterministic in the presence of multiple matching default
values. We now give the priority to company-specific defaults,
before global defaults.

Before this change, the default value would be random when
both a per-company and global default value existed for the same
field (with no per-user default).

The priorities are now defined as follows (smaller number = higher prio):

 1. Per-user default (user_id is set, company_id is set)
 2. Per-user global default (user_id is set, company_id not set)
 3. Per-company default (user_id not set, company_id set)
 4. Global defaults (user_id not set, company_id not set)

The final "id" order spec ensures that the order is total.

Also added the corresponding regression test.

Closes #16038

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