[18.0] base_comment_template failing TestCommentTemplate tests with the latest source code

[psugne]

With the latest Odoo source commit, tests started to fail

Module

base_comment_template

Describe the bug

Failing tests, e.g.:
Error: 2026-02-24 10:02:39,194 1 ERROR odoodb odoo.addons.base_comment_template.tests.test_base_comment_template: FAIL: TestCommentTemplate.test_general_template
Traceback (most recent call last):
  File "/opt/odoo/odoo/odoo-bin", line 8, in <module>
    odoo.cli.main()
  File "/opt/odoo/odoo/odoo/cli/command.py", line 76, in main
    o.run(args)
  File "/opt/odoo/odoo/odoo/cli/server.py", line 182, in run
    main(args)
  File "/opt/odoo/odoo/odoo/cli/server.py", line 175, in main
    rc = odoo.service.server.start(preload=preload, stop=stop)
         ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
  File "/opt/odoo/odoo/odoo/service/server.py", line 1462, in start
    rc = server.run(preload, stop)
         ^^^^^^^^^^^^^^^^^^^^^^^^^
  File "/opt/odoo/odoo/odoo/service/server.py", line 627, in run
    rc = preload_registries(preload)
         ^^^^^^^^^^^^^^^^^^^^^^^^^^^
  File "/opt/odoo/odoo/odoo/service/server.py", line 1366, in preload_registries
    registry = Registry.new(dbname, update_module=update_module)
               ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
  File "/opt/odoo/venv/lib/python3.12/site-packages/decorator.py", line 232, in fun
    return caller(func, *(extras + args), **kw)
           ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
  File "/opt/odoo/odoo/odoo/tools/func.py", line 97, in locked
    return func(inst, *args, **kwargs)
           ^^^^^^^^^^^^^^^^^^^^^^^^^^^
  File "/opt/odoo/odoo/odoo/modules/registry.py", line 129, in new
    odoo.modules.load_modules(registry, force_demo, status, update_module)
  File "/opt/odoo/odoo/odoo/modules/loading.py", line 489, in load_modules
    processed_modules += load_marked_modules(env, graph,
                         ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
  File "/opt/odoo/odoo/odoo/modules/loading.py", line 365, in load_marked_modules
    loaded, processed = load_module_graph(
                        ^^^^^^^^^^^^^^^^^^
  File "/opt/odoo/odoo/odoo/modules/loading.py", line 284, in load_module_graph
    test_results = loader.run_suite(suite, global_report=report)
                   ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
  File "/opt/odoo/odoo/odoo/tests/loader.py", line 118, in run_suite
    suite(results)
AssertionError: Found unexpected attributes on res.users: comment_template_ids

To Reproduce

Affected versions:
Odoo 18.0

Steps to reproduce the behavior:

1. Update Odoo source to the latest commit
2. Start base_comment_template tests
3. You will get failure mentioned before

Looks like it's related with Odoo source these changes.
Expected behavior
Tests went well

Additional context
python3.12