[FIX] core,account: avoid useless recomputations in res.config

User may use Settings menu just to click "Manage Users" buttons. Such simple
navigation sends ``create`` request, which may trigger a chain of
recomputations. To avoid that we redefine ``create`` method to check if a value
is really changed.

The previous explicit implementation lacks in v14 two fields at least:

* from module `account`
    ```
    qr_code = fields.Boolean(string='Display SEPA QR-code', related='company_id.qr_code', readonly=False)
    ```

* from module `enterprise/account_reports`
    ```
    account_tax_fiscal_country_id = fields.Many2one(string="Fiscal Country", related="company_id.account_tax_fiscal_country_id", readonly=False)
    ```

Performance Tests
=================

In this test we click "Manage users" and check stats for
``res.config.settings/create`` request.

Demo database with eCommerce and Accounting app installed:

```
|        | Number of queries | Query time, sec | Remaining time, sec |
|--------+-------------------+-----------------+---------------------|
| Before |               707 |           0.325 |               0.215 |
| After  |               382 |           0.283 |               0.174 |
```

The same, but with extra 1400 invoices:

```
|        | Number of queries | Query time, sec | Remaining time, sec |
|--------+-------------------+-----------------+---------------------|
| Before |               715 |           0.459 |               0.349 |
| After  |               382 |           0.176 |               0.107 |
```

---

opw-2489335

closes odoo/odoo#68486

Signed-off-by: Raphael Collet (rco) <rco@openerp.com>

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