[FIX] web: Add missing aria attributes in menus

Some aria attributes were missing on menus, and are required to ensure a
good compatibility with keyboard users and screen readers.

To solve the above, the following attributes are included:
- `aria-expanded`: this should be present in all dropdown menus. This is
  set on elements with class `dropdown-toggle` and `o_closed_menu`.
- `role`: used to improve given information about what elements are for.
  It is added in the following cases:
  1. Non-button elements that have the class `dropdown-menu` are set to
     `role="button"`.
  2. Menu items that have the class `dropdown-item` are set to
     `role="menuitem"`.
  3. Menu separators that have the class `dropdown-divider` are set to
     `role="separator"`.

This is a continuation of baa1c515c592

closes odoo/odoo#29719

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