refactor: Batch Item Expiry Status report

[s-aga-r]

Issues:

• The Batch Item Expiry Status report retrieves data from the SLE, which causes the report to slow down when there is a large number of SLEs.
• The Serial and Batch Bundle reference will be stored in SLEs from v15 instead of Batch No and Serial No.

Before:

After:

#32735

[codecov]

Codecov Report

Merging #36106 (c3436f5) into develop (c16a581) will increase coverage by 0.01%.
The diff coverage is 66.66%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #36106      +/-   ##
===========================================
+ Coverage    64.20%   64.21%   +0.01%     
===========================================
  Files          785      785              
  Lines        60703    60677      -26     
===========================================
- Hits         38975    38965      -10     
+ Misses       21728    21712      -16     

Impacted Files	Coverage Δ
...ange_rate_revaluation/exchange_rate_revaluation.py	55.98% <0.00%> (ø)
erpnext/accounts/utils.py	73.70% <ø> (ø)
...ext/manufacturing/doctype/work_order/work_order.py	80.41% <ø> (ø)
erpnext/stock/doctype/item/item.py	85.66% <0.00%> (ø)
erpnext/assets/doctype/asset/depreciation.py	81.31% <23.07%> (ø)
erpnext/controllers/stock_controller.py	82.49% <50.00%> (ø)
...xt/assets/doctype/asset_movement/asset_movement.py	77.61% <60.00%> (+4.75%)	⬆️
erpnext/controllers/buying_controller.py	84.66% <66.66%> (ø)
...xt/accounts/doctype/payment_entry/payment_entry.py	83.31% <77.77%> (ø)
...tch_item_expiry_status/batch_item_expiry_status.py	82.14% <85.00%> (+15.47%)	⬆️
... and 3 more