[T3217] [FIX] Error when _message_create receive a list

Merged Facundo Barral requested to merge T3217 into 15.0-preStable
2024-02-20 21:44:16,493 1 INFO prod odoo.modules.loading: loading l10n_ar_eynes/data/account_taxes_data.xml 
2024-02-20 21:44:16,543 1 WARNING prod odoo.modules.loading: Transient module states were reset 
2024-02-20 21:44:16,544 1 ERROR prod odoo.modules.registry: Failed to load registry 
Traceback (most recent call last):
  File "/opt/odoo/custom/src/odoo/odoo/tools/convert.py", line 683, in _tag_root
    f(rec)
  File "/opt/odoo/custom/src/odoo/odoo/tools/convert.py", line 586, in _tag_record
    record = model._load_records([data], self.mode == 'update')
  File "/opt/odoo/custom/src/odoo/odoo/models.py", line 4453, in _load_records
    records = self._load_records_create([data['values'] for data in to_create])
  File "/opt/odoo/custom/src/odoo/odoo/models.py", line 4358, in _load_records_create
    return self.create(values)
  File "<decorator-gen-126>", line 2, in create
  File "/opt/odoo/custom/src/odoo/odoo/api.py", line 418, in _model_create_multi
    return create(self, arg)
  File "/opt/odoo/auto/addons/mail/models/mail_thread.py", line 299, in create
    threads_no_subtype._message_log_batch(bodies=bodies)
  File "/opt/odoo/auto/addons/mail/models/mail_thread.py", line 2121, in _message_log_batch
    return self.sudo()._message_create(values_list)
  File "/opt/odoo/auto/addons/l10n_ar_eynes/models/account_tax.py", line 378, in _message_create
    model = values_list.get('model', None)

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