[FIX] account: change CoA even if one already installed
[FIX] account: change CoA even if one already installed

Because the tax closing entry is created (empty) at the creation of the
CoA, it is not possible anymore to change it later, even if the user
didn't create any journal entry.
By checking that there are no account.move.line instead of account.move,
and also there are no entries with a name different from '/' (to ensure
that the sequences are untouched) we can change the CoA if needed.

closes odoo/odoo#44659

X-original-commit: 8928dfe70867da3e40fa47f50bffa5dfd1976090
Signed-off-by: wan <2124e97c58e3bc0dacccdbc9499371f381e5bb73@users.noreply.github.com>

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