[FIX] models: optimize modified() in the context of record creation

This prevents a bunch of queries that are useless when creating a
record.  Indeed, right after a record has been created, no other record
has a many2one reference to it.  In other words, inversing a many2one
field from the record just created always gives an empty recordset.
Those useless inversions generate about a dozen queries when creating a
`res.partner`, for instance.

This saves queries, but not much time.

closes odoo/odoo#36566

Signed-off-by: Raphael Collet (rco) <rco@openerp.com>

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