17.0-20240627: [FIX] *_expense: update approval_state and forbids unrealistic case when

refusing expense sheet

* = hr_expense, project_sale_expense

-STEP TO REPRODUCE: Create an expense sheet , submit then approve it as
well, go to Pg admin or update the view manually to see the field
'approval_state'. The 'approval_state' is now approved.
After that try to refuse the sheet, 'approval_state' still approved
while it should be consider 'cancel' (Refuse)

-Solution is to forbids unrealistic case where we shouldn't allow user
to cancel when it linked to a journal entry and also update approval
state as well-> Therefore some test in
'test_project_profitability' need to adapt

closes odoo/odoo#168430

Signed-off-by: Antoine Dupuis (andu) <[email protected]>