[FW][FIX] l10n_de/de_reports: fix updating balance sheets

[fw-bot]

Forward port commit because the request is failing when we try to rename ref the tag due to the duplicate name constraint.
The implementation of forward porting has become necessary as the script attempts execution with each version, encounter failure due to the presence of the existing tag 'tag_de_liabilities_bs_B_1'. To prevent duplication, we have introduced a pre-check. If the 'B1' tag already exists, script execution is skipped.

Note: The request is failing for the 17.0 version. However, if we migrate to the version saas-16.3, it also fails. Therefore, we are creating a PR in the saas-16.3 version to forward port it for subsequent versions as well.
Upgrade request traceback group: 813

File "/home/odoo/src/odoo/17.0/addons/l10n_de/migrations/2.0/pre-migrate.py", line 45, in migrate
    rename_tag(cr, "tag_de_liabilities_bs_C_1", "tag_de_liabilities_bs_B_1")
  File "/home/odoo/src/odoo/17.0/addons/l10n_de/migrations/2.0/pre-migrate.py", line 5, in rename_tag
    cr.execute(
  File "/home/odoo/src/odoo/17.0/odoo/sql_db.py", line 332, in execute
    res = self._obj.execute(query, params)
psycopg2.errors.UniqueViolation: duplicate key value violates unique constraint "ir_model_data_module_name_uniq_index"
DETAIL:  Key (module, name)=(l10n_de, tag_de_liabilities_bs_B_1) already exists.

In #126249 the german balance sheet report was updated and
during the 15.2 FW port, some issues needed fixing. The
issues and their fixes are:

• Deleted tags: As the script didn't run, some tags (like F and all D tags) would be deleted and not renamed. As the tag might already be used as a FK in another table, we remove it from ir_model_data so it's not deleted by the ORM. Also, this means that the tags xml adds the B1 as a new tag which means renaming C1 to B1 will not work in the script due to the unique name constraint, this is handled by checking if B1 exists and if it does we do not run the script.

Enterprise PR: odoo/enterprise/pull/45899

Description of the issue/feature this PR addresses:

Current behavior before PR:

Desired behavior after PR is merged:

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I confirm I have signed the CLA and read the PR guidelines at www.odoo.com/submit-pr

Forward-Port-Of: #161629

[robodoo]

.

[fw-bot]

This PR targets saas-17.1 and is part of the forward-port chain. Further PRs will be created up to master.

More info at https://github.com/odoo/odoo/wiki/Mergebot#forward-port