[FIX] account: reconciliation widget: parent name targets partner without parent

Create a partner with a child *WITH THE SAME NAME*
Create an invoice for the child

Create bank statement and line, with the field partner_name equals
to the child's name (and to its parent)

Open the reconciliation wigdet for that statement

Before this commit, the widget searched lines for the child partner
because partner_name matches the child in priority
Hence the invoice just created was not present
This is because when validating an invoice or a payment
the journal entry's partner will be the commercial_partner_id of the child
By definition the commercial partner_id doesn't have a parent_id set

After this commit, the invoice is visible in the widget

OPW 2039768

closes odoo/odoo#36184

Signed-off-by: Lucas Perais (lpe) <lpe@odoo.com>

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