refactor: department creation

[ankush]

• all department creation always fails after first company, this is
  handled in exception handling code but better to not attempt this in
  first place.
• move department creation to company.py; this has nothing to do with
  setup and previous function signature made no sense.

This eliminates the misleading error message in CI:

Traceback (most recent call last):
  File "apps/frappe/frappe/desk/page/setup_wizard/setup_wizard.py", line 437, in make_records
    doc.insert(ignore_permissions=True, ignore_if_duplicate=True)
  File "apps/frappe/frappe/model/document.py", line 278, in insert
    self.run_post_save_methods()
  File "apps/frappe/frappe/model/document.py", line 1084, in run_post_save_methods
    self.run_method("on_update")
  File "apps/frappe/frappe/model/document.py", line 925, in run_method
    out = Document.hook(fn)(self, *args, **kwargs)
  File "apps/frappe/frappe/model/document.py", line 1263, in composer
    return composed(self, method, *args, **kwargs)
  File "apps/frappe/frappe/model/document.py", line 1245, in runner
    add_to_return_value(self, fn(self, *args, **kwargs))
  File "apps/frappe/frappe/model/document.py", line 9[22](https://github.com/frappe/erpnext/runs/7226846518?check_suite_focus=true#step:12:23), in fn
    return method_object(*args, **kwargs)
  File "apps/erpnext/erpnext/hr/doctype/department/department.py", line 36, in on_update
    super(Department, self).on_update()
  File "apps/frappe/frappe/utils/nestedset.py", line 246, in on_update
    update_nsm(self)
  File "apps/frappe/frappe/utils/nestedset.py", line 55, in update_nsm
    update_add_node(doc, parent or "", parent_field)
  File "apps/frappe/frappe/utils/nestedset.py", line 77, in update_add_node
    validate_loop(doc.doctype, doc.name, left, right)
  File "apps/frappe/frappe/utils/nestedset.py", line [23](https://github.com/frappe/erpnext/runs/7226846518?check_suite_focus=true#step:12:24)7, in validate_loop
    frappe.throw(_("Item cannot be added to its own descendents"), NestedSetRecursionError)
  File "apps/frappe/frappe/__init__.py", line 516, in throw
    msgprint(
  File "apps/frappe/frappe/__init__.py", line 484, in msgprint
    _raise_exception()
  File "apps/frappe/frappe/__init__.py", line 4[36](https://github.com/frappe/erpnext/runs/7226846518?check_suite_focus=true#step:12:37), in _raise_exception
    raise raise_exception(msg)
frappe.utils.nestedset.NestedSetRecursionError: Item cannot be added to its own descendents

[codecov]

Codecov Report

Merging #31548 (07f6ce6) into develop (c9dc902) will increase coverage by 0.02%.
The diff coverage is 100.00%.

@@             Coverage Diff             @@
##           develop   #31548      +/-   ##
===========================================
+ Coverage    64.57%   64.59%   +0.02%     
===========================================
  Files          965      965              
  Lines        65153    65152       -1     
===========================================
+ Hits         42070    42084      +14     
+ Misses       23083    23068      -15     

Impacted Files	Coverage Δ
.../setup/setup_wizard/operations/install_fixtures.py	92.46% <ø> (-0.40%)	⬇️
erpnext/setup/doctype/company/company.py	73.99% <100.00%> (+0.57%)	⬆️
erpnext/accounts/doctype/bank/bank.py	71.42% <0.00%> (-14.29%)	⬇️
...enefit_application/employee_benefit_application.py	64.49% <0.00%> (-8.29%)	⬇️
...urity_shortfall/process_loan_security_shortfall.py	93.75% <0.00%> (-6.25%)	⬇️
...pnext/setup/doctype/sales_partner/sales_partner.py	65.21% <0.00%> (-4.35%)	⬇️
erpnext/hr/doctype/job_applicant/job_applicant.py	63.93% <0.00%> (-3.28%)	⬇️
erpnext/assets/doctype/asset/depreciation.py	85.23% <0.00%> (-2.69%)	⬇️
erpnext/stock/reorder_item.py	73.33% <0.00%> (-2.50%)	⬇️
...next/accounts/doctype/bank_account/bank_account.py	77.27% <0.00%> (-2.28%)	⬇️
... and 23 more