[REF] account: simplification of payments objects

simplification of payments objects and refactoring of the code

* registering payment(s) from the list of invoice now generate a single payment per invoice selected
* no more abstract object for payments/payment wizard as the logic is now really simple:
    - group_invoices option is now removed and we never try to group payments based on the currency/customer of whatsoever (see above),
    - the payment amount is the full residual amount of invoice and users cannot change it anymore
* partner_bank_account_id not required as soon as visible (depends on the payment method)
* refactoring to name tags and allow easier inheritance via xpath

part of task #1918423

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