[FIX] base: check that the state matches the country at partner create

Import a list of partners with their addresses.
The state_id field is usually filled with the state codes.
E.g. 'CA' is used for California, but also for Cádiz (Spain), etc.
The import function (db_id_for) uses a name_search on the res.country.state,
and takes the first matching result.
It follows that the state does not necessarily match the country.

Therefore we add a _check_import_consistency in the create.
Here we check that the country matches the state's country,
try to find a correct match, and if we can't we put the state to False.
Note that if the country is not set both fields will end up set to False:
this is because only a state would mean using a code could give an abitrary
country.

opw 1943904

closes odoo/odoo#31599

Signed-off-by: Nans Lefebvre (len) <len@odoo.com>

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