[18.0][IMP] account_journal_lock_date: Optional restriction on draft movement creation

[BhaveshHeliconia]

This pull request introduces an improvement to the account_journal_lock_date module by adding a configurable restriction for draft journal entries.

Key Changes:

• New Configuration: Added the lock_date_restrict_creation field to Journals.
• Draft Creation Control: When enabled, the module now prevents the creation of draft journal entries on or before the specified lock dates.
• Improved Flexibility: Users can now choose whether the lock dates should only affect posting (standard Odoo/module behavior) or if they should also block the initial draft creation.