refactor: remove Recalculate Rate from SCR Item

[s-aga-r]

Problem: The Recalculate Rate field can cause issues while reposting. For example, if there is a Subcontracting Receipt with a recalculated rate disabled, if we do a back-dated transaction before the Subcontracting Receipt that changes the Valuation Rate of the Raw-Materials used in the Subcontracting Receipt then a Repost Item Valuation is created and fails while the process the Subcontracting Receipt saying Debit and Credit not equal ... since the rate won't get calculated if Recalculated Rate is disabled.

Steps to replicate:

• Create a Subcontract Purchase Order.
• Create a Subcontracting Order.
• Create Subcontracting Receipt [disabled the Recalculate Rate for Items].
• Create a back-dated (before Subcontracting Receipt) Stock Reconciliation to update the Valuation Rate of the raw material used.
• Check the created Repost Item Valuation for the Stock Reconciliation.

[codecov]

Codecov Report

Merging #36929 (635f67c) into develop (0366928) will decrease coverage by 0.02%.
Report is 18 commits behind head on develop.
The diff coverage is 80.76%.

@@             Coverage Diff             @@
##           develop   #36929      +/-   ##
===========================================
- Coverage    65.55%   65.54%   -0.02%     
===========================================
  Files          795      795              
  Lines        62650    62649       -1     
===========================================
- Hits         41073    41063      -10     
- Misses       21577    21586       +9     

Files Changed	Coverage
...e_purchase_register/item_wise_purchase_register.py	ø
...em_wise_sales_register/item_wise_sales_register.py	ø
erpnext/assets/doctype/asset/asset.py	0.00%
...ctype/asset_capitalization/asset_capitalization.py	ø
erpnext/controllers/accounts_controller.py	0.00%
...ctype/stock_reconciliation/stock_reconciliation.py	ø
...rpnext/stock/report/stock_balance/stock_balance.py	ø
...next/stock/report/reserved_stock/reserved_stock.py	46.66%
...ext/stock/doctype/stock_settings/stock_settings.py	50.00%
erpnext/stock/doctype/pick_list/pick_list.py	56.86%
... and 12 more