Move 28 account modules from oca-technical to existing oca-financial submodule

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Co-Authored-By: Claude <noreply@anthropic.com>

odoo-bringout-oca-account-closing-account_cutoff_base/doc/MODELS.md

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+# Models
+
+Detected core models and extensions in account_cutoff_base.
+
+```mermaid
+classDiagram
+    class account_cutoff
+    class account_cutoff_line
+    class account_cutoff_mapping
+    class account_cutoff_tax_line
+    class account_tax
+    class analytic_mixin
+    class res_company
+```
+
+Notes
+- Classes show model technical names; fields omitted for brevity.
+- Items listed under _inherit are extensions of existing models.