refactor: item-warehouse based reposting

[ankush]

Motivations:

1. When you're doing a series of backdated transactions, each transaction causes reposting and some of it is duplicate work.

Example backdated transactions:

Transaction	Posting Time	Submission Time
A	0	5
B	1	6
C	2	7
D	3	8
E	4	9

Assuming all operating on the same set of items (or some shared items)

A causes reposting of A, B, C, D, E.
B causes reposting of B, C, D, E
C causes reposting of C, D and E, and so on... Ideally, the system should just figure out that reposting A is all that's required.

2. During the last few months me, @rohitwaghchaure and @marination have experimented many times and found that item-warehouse based reposting on big sites is orders of magnitude faster. There are a few gotchas related to perf but those can be addressed separately.

---

Changes:

• Allow creating item-warehouse based reposting records instead of voucher-based.
• Make this configurable via repost settings (will be dropped in future, this is internal API, hence not a breaking change.)
• Enforce uniqueness of item-wh-queued state. New status "Skipped" added on Repost Item Valuation for reposts that are skipped because of this.
• Multifield index on item-warehouse for speeding up deduplication query.
• Tests
  • creation of item-wh reposts
  • deduplication

---

WIP: Deferred to a separate PR

• batch GL reposting for a voucher.
• Handle dependent SLE concept (FG, repack)

Should I enable this?

No, if you don't understand how Stock Reposting works in ERPNext then avoid using any of this. These changes will become the default in the coming months anyway.

'tsa zoke

How to test:

1. go to stock reposting settings and enable "item based reposting"
2. Pick 2-3 items, create stock transactions for each of them (in/out etc)
3. Create 2-3 backdated transaction for each item-warehoue combination.
4. Check "Repost Item Valuation". There should be a repost item valuation record for each combination of Item and warehouse in backdated transactions.

Testing deduplication:

1. Create a repost item valuation manually for an item-warehouse.
2. Create another repost item valuation with same values but with future posting time.
3. go to "scheduled job" and trigger "repost_entries" scheduled job manually.
4. check repost item valuations again, the one with newer posting date should be "Skipped".

[codecov]

Codecov Report

Merging #28124 (3e777bc) into develop (ab2c1f6) will increase coverage by 0.01%.
The diff coverage is 82.97%.

@@             Coverage Diff             @@
##           develop   #28124      +/-   ##
===========================================
+ Coverage    55.29%   55.31%   +0.01%     
===========================================
  Files         1119     1119              
  Lines        66636    66672      +36     
===========================================
+ Hits         36848    36879      +31     
- Misses       29788    29793       +5     

Impacted Files	Coverage Δ
...ype/repost_item_valuation/repost_item_valuation.py	66.08% <68.42%> (-0.58%)	⬇️
erpnext/controllers/stock_controller.py	90.88% <92.85%> (+0.09%)	⬆️
...tch_item_expiry_status/batch_item_expiry_status.py	69.23% <0.00%> (-25.00%)	⬇️
...wise_balance_history/batch_wise_balance_history.py	68.96% <0.00%> (-24.14%)	⬇️
...eport/item_variant_details/item_variant_details.py	84.33% <0.00%> (-3.62%)	⬇️
...xt/stock/report/stock_analytics/stock_analytics.py	91.08% <0.00%> (-2.98%)	⬇️
erpnext/stock/report/stock_ageing/stock_ageing.py	89.05% <0.00%> (-2.19%)	⬇️
.../hr/doctype/upload_attendance/upload_attendance.py	44.69% <0.00%> (-1.52%)	⬇️
.../report/stock_projected_qty/stock_projected_qty.py	86.84% <0.00%> (-1.32%)	⬇️
erpnext/accounts/deferred_revenue.py	75.11% <0.00%> (-0.89%)	⬇️
... and 21 more

[ankush]

Deduplication here can be moved to the background job and done while processing the queue. This has two benefits:

1. Since the queue is sorted by posting time, there is no need to compare the dates. Any future duplicate repost can be skipped. This is simpler to implement.
2. 2 fewer queries while submitting documents.

Edit: this change is done now.