[18.0] [FIX] report_substitute: account.move.send.wizard report substitution

[amkarthik]

Issue Description:
When sending emails from invoices, the substitution rules are not being applied as expected.

Resolution:
This PR addresses and resolves the issue by ensuring that the substitution rules are correctly applied during email generation from invoices.

[OCA-git-bot]

Hi @sbejaoui,
some modules you are maintaining are being modified, check this out!

[atchuthan]

👍

[atangaraj]

👍

[OCA-git-bot]

This PR has the approved label and has been created more than 5 days ago. It should therefore be ready to merge by a maintainer (or a PSC member if the concerned addon has no declared maintainer). 🤖

[lmignon]

Are you sure that with this change the substitution are not ran 2 times in nomale cases? A first time in the _pre_render phase and a second time at _render?

[HviorForgeFlow]

@amkarthik can you attend comment #1149 (review)

[github-actions]

There hasn't been any activity on this pull request in the past 4 months, so it has been marked as stale and it will be closed automatically if no further activity occurs in the next 30 days.
If you want this PR to never become stale, please ask a PSC member to apply the "no stale" label.