mostly #7524 and #7413 so that "cancellations" of shift and shift_templates work fine especially when adding/changing shift

take into account the possibility of several shift_template_registration for one res_partner, but only one active

code cleaning : get rid of quick-and-dirty circular dependency fix by moving some code in separated file

#7426 : remove suspicious code introduced in v12 port and updating makeups_to_do inside a getter method

#7422 : change variable names in delete_pair_core and use suppleant_member_id to find member to unsubscribe instead of email matching

#7325 : use suppleant_member_id instead of parent_id or is_associated_people to perform binom checks

#7095 export compta : do required changes due to account_report now generating xlsx and not csv, show full traceback for easier debugging, adapt js to new response type of create_report

factorize method calling action_validate, rework it and use it as a replacement of api calls using removed action_done odoo stock inventory method

#7050 stock movement : if all required quantity can not be reserved, increase stock so that movement can be done