gsinghpal d953525758 fix(fusion_accounting_bank_rec): MV correctness for V19 schema + Odoo test harness
Three issues surfaced when running the MV smoke tests against westin-v19:

1. account_bank_statement_line has no `date` column in V19 — `date` is a
   related field flowing through move_id -> account_move.date. The MV
   now JOINs account_move and selects am.date.
2. is_reconciled is nullable; replace `= FALSE` with `IS NOT TRUE` so
   nulls (genuinely unreconciled lines that haven't had the compute run
   yet) are still included.
3. _refresh() now flushes the ORM cache (env.flush_all()) before the
   REFRESH so computed-stored fields like is_reconciled are written to
   the DB before the materialization snapshot reads them. Previously the
   reconcile-then-refresh path saw the pre-reconcile column value.
4. _trigger_mv_refresh() (suggestion create/write hook) now uses
   concurrently=False because Postgres forbids
   REFRESH MATERIALIZED VIEW CONCURRENTLY inside a transaction block,
   and Odoo's per-request cursor is always inside one. The cron path
   (Task 25) will open an autocommit cursor for CONCURRENTLY refreshes.
5. Tests dropped the env.cr.commit() pattern: Postgres always shows a
   transaction its own writes, so a non-CONCURRENTLY refresh in the
   same txn picks up freshly-inserted rows. Cleaner + works inside
   TransactionCase, which forbids cr.commit().

Verified: 4 new MV tests pass, 0 failures across 118 logical tests
(178 with parametrized property-based runs) of fusion_accounting_bank_rec
on westin-v19.

Made-with: Cursor
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