[FIX] base: virtual group fields on users with new default/onchange

* override `onchange` in res.users in order to properly generate and
  send the reified group fields alongside the rest: while default_get
  sets them up, those fields then get stripped by the onchange
  machinery as they don't actually exist on the model
* add a test to check for it
* fix SSF in relation with the new default/onchange system
  - because fields may not actually exist on the record,
    `record_to_values` needs to `read` the record data rather than
    directly access the recordset: the recordset likely will not
    know about fake fields
  - after the initial onchange has run the form must be filled with
    falsy values in case the onchange has not sent defaults for
    everything
  - on creation, all fields in the form should be considered modified

Task 2341153

closes odoo/odoo#57987

Signed-off-by: Xavier Morel (xmo) <xmo@odoo.com>

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