[IMP] data files: proper uid and context support

Linked to task 1887993, related to the de-magic-ification of the "admin"
user: currently data files are "executed" as the root user, re-linking
relevant records to the admin user is a PITA (e.g.
97b82ff7c1e2987d9b21e0c0f85ba1aa48b89dbb).

Just executing all demo files as the admin is not feasible (some things
a regular user literally can't do), but the ability to execute entire
data files as a specified user or with specific context keys set, and
furthermore override that at the function/record level, is useful.

This:

* refactors some of convert_xml to prep for the rest
* cleans up and fixes the handling of uid/context to use them in record
  and function tags and properly inherit them from data parents
* cleans up some of the rng & conversion code (unused features, dead
  code, broken features, …)

closes odoo/odoo#27383

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