[IMP] account: Verify if res_partner_bank exists in set_bank_account.

When creating or writing on a account.journal model,
it is possible to pass a char representing the bank account number
into bank_acc_number instead of passing directly a res.partner.bank.
In case we pass bank_acc_number the system will try to create automatically
a new res.partner.bank for us, however if a res.partner.bank already exists
with the same account number it will result in an error as we have a unicity
constraint for that. Therefore it is best to first seach for such an existing
res.partner.bank before trying to create it. The search is done on the
sanitized_account_number field as the unicity constraint is on that field.

closes odoo/odoo#49637

Signed-off-by: Cedric Snauwaert (csn) <csn@openerp.com>

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