Faster access checks on many messages

Commit message

[PERF] mail: Reduce .ids calls in _get_forbidden_access

When processing a few tens of thousands of mail.message records through _get_forbidden_access, a list of allowed record ids will repeatably be rebuilt unecessarily.

As the allowed ids are a subset of the record ids that are being iterated over, this change saves time by avoiding the unecessary rebuilding of the allowed IDs list + processing of already filtered out document IDs.

Steps to Reproduce on Runbot:
1. Create large amount of records using the following code:

```py
for i in range(0, BIG_NUMBER):
    account_payment_rec = env['account.payment'].sudo().create({ #the model here shouldn't matter
        'amount': 13.3,
        'payment_type': 'inbound',
        'partner_type': 'customer',
        'partner_id': 9,
            })
    message_rec = env["mail.message"].sudo().with_user(1).create({
                'model': 'account.payment',
                'res_id': account_payment_rec.id,
                'body': 'test',
                'date': '2001-01-01',
                'author_id': 1,
                'message_type': 'comment',
                'subtype_id': env.ref('mail.mt_note').id,
                'create_uid': 1
            })

    env["ir.attachment"].sudo().create({
                "name": "test",
                "datas": b'',
                "res_model": 'mail.message',
                "res_id": message_rec.id,
                "type": "binary",
                "mimetype": "application/vnd.openxmlformats-officedocument.spreadsheetml.sheet",
                "public": False
            })
```

2. Add a many2many field to form view of a model
3. Access a record of that model, experience slowness

Here is a performance benchmark when accessing the `ir.attachment` studio field (record.x_studio_...)

Number Of Records: | 10 | 100 | 1000 | 10000 | 50000 | 100000
-- | -- | -- | -- | -- | -- | --
Time Before (s) | 0.003801873 | 0.004506955 | 0.024505367 | 1.148872476 | 27.53143206 | 5m 11s
Time After (s) | 0.003434098 | 0.004359007 | 0.015066793 | 0.13064502 | 0.634392667 | 1.260203857

opw-6629401