Syncing from upstream OCA/reporting-engine (16.0)

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[codecov]

Codecov Report

Attention: Patch coverage is 50.00000% with 1 line in your changes missing coverage. Please review.

Project coverage is 84.03%. Comparing base (9a60802) to head (cd27cb4).
Report is 136 commits behind head on 16.0.

Files with missing lines	Patch %	Lines
report_substitute/models/ir_actions_report.py	50.00%	0 Missing and 1 partial ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##             16.0     #826      +/-   ##
==========================================
- Coverage   84.06%   84.03%   -0.04%     
==========================================
  Files         223      223              
  Lines        5415     5417       +2     
  Branches      583      584       +1     
==========================================
  Hits         4552     4552              
- Misses        656      657       +1     
- Partials      207      208       +1     

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