Steps to reproduce:
- Create a partner-individual, assign to a company
- Create an invoice and set the new partner as the customer
- Go to the partner view
- Delete it

Issue:
- It is possible to delete it

Cause:
The constraint in "account.move.line" uses the "commercial_partner_id" as the partner

Solution:
- Prevent the unlink if the partner is used in 'account.move' -> To delete in Master
- add "ondelete='restrict' for partner and commercial_parner in 'account.move'

opw-2858789

closes odoo/odoo#93905

X-original-commit: 91ceb950f90d42d07970aa4a43fe9a6f3e6ff629
Signed-off-by: William André (wan) <[email protected]>