test(fusion_accounting_bank_rec): migration round-trip for bootstrap step

Verifies the bank_rec_bootstrap migration step (a) creates precedents
from existing partial.reconcile rows, (b) is idempotent on re-run, and
(c) refreshes the MV without erroring.

Three TransactionCase tests:
- test_bootstrap_creates_precedents_from_existing_reconciles seeds two
  reconciles via the engine, wipes the auto-recorded precedents, then
  asserts the bootstrap produces source='backfill' precedents.
- test_bootstrap_step_idempotent runs the bootstrap twice and asserts
  the second pass creates zero new precedents.
- test_bootstrap_refreshes_mv_without_error runs the bootstrap on a
  clean partner and asserts no exception is raised and the result dict
  reports MV + pattern refresh outcomes.

Implementation fixes uncovered by these tests:
- precedent_backfill.backfill_precedents now pre-filters
  account.partial.reconcile to rows that touch a bank statement line on
  either side. Previously it walked every partial in the DB; on the
  westin-v19 dev DB that's 16k rows and the default limit=10000 missed
  the newest test fixtures (highest IDs).
- backfill skips the periodic env.cr.commit() when running under a
  TestCursor, since committing inside a test breaks the rollback.

Test count: 139 -> 142.

Made-with: Cursor

fusion_accounting_bank_rec/services/precedent_backfill.py

@@ -43,7 +43,17 @@ def backfill_precedents(env, *, company_id=None, batch_size=500, limit=10000):
     Partial = env['account.partial.reconcile'].sudo()
     Line = env['account.bank.statement.line'].sudo()
 
-    domain = []
+    in_test_mode = env.cr.__class__.__name__ == 'TestCursor'
+
+    # Pre-filter to partials that touch a bank statement line on either side.
+    # In a real DB we typically have 10x more invoice<->payment partials than
+    # bank-rec partials; filtering here keeps the loop bounded and makes the
+    # default limit reflect "real" candidates rather than every partial ever.
+    domain = [
+        '|',
+        ('debit_move_id.move_id.statement_line_id', '!=', False),
+        ('credit_move_id.move_id.statement_line_id', '!=', False),
+    ]
     if company_id:
         domain.append(('company_id', '=', company_id))
     partials = Partial.search(domain, limit=limit, order='id asc')
@@ -91,7 +101,8 @@ def backfill_precedents(env, *, company_id=None, batch_size=500, limit=10000):
             })
             created += 1
             if created % batch_size == 0:
-                env.cr.commit()
+                if not in_test_mode:
+                    env.cr.commit()
                 _logger.info(
                     "Backfill progress: %d created, %d skipped",
                     created, skipped)