Impacted versions:
At least version 10, version 11(Can only re-produce the problem sometimes)

Steps to reproduce:
Please see this screencast recorded on odoo runbot.
https://youtu.be/cSPQvp9jQJc

Current behavior:
When users search by account in Journal Entries List View. A special value "dummy_account_id" is set in context, in order to facilitate search by account on account.move level.
With this context value , when users create a journal entries, the system will add default value before the creation.

https://github.com/odoo/odoo/blob/fc69b37cf710623ea215cd085e998679d8c50985/odoo/models.py#L3802

This method will set "dummy_account_id" to the previously searched account in vals.

Then the system continue creating account.move and related account.move.line records.
It is fine until the system run this:
https://github.com/odoo/odoo/blob/fc69b37cf710623ea215cd085e998679d8c50985/odoo/models.py#L3830

Since "dummy_account_id" is related field, and it now has value. The system will change the first related  account.move.line record to dummy_account_id.

Eventualy, the account is wrongly set to "dummy_account_id".

Expected behavior:
This is a feature which will fill the form field value with searched value for users. But the journal entry creation should not be affected by dummy_account_id, since it is only for searching purpose.

@Yenthe666 Would you please review this issue and help to bring related odoo staff to this issue?
addons/account/models/account_move.py
""" Returns two lines whose amount are opposite """
        
        partner_id_condition = partner_id and 'AND a.partner_id = %(partner_id)s AND b.partner_id = %(partner_id)s' or ''
        query = """
                SELECT a.id, b.id
                FROM account_move_line a, account_move_line b
                WHERE a.amount_residual = -b.amount_residual
                AND NOT a.reconciled AND NOT b.reconciled
                AND a.account_id = %(account_id)s AND b.account_id = %(account_id)s
                {partner_id_condition}
                ORDER BY a.date asc
                LIMIT 10
            """.format(**locals())
        self.env.cr.execute(query, locals())
        pairs = self.env.cr.fetchall()
        
        all_pair_ids = [element for tupl in pairs for element in tupl]
        allowed_ids = set(self.env['account.move.line'].browse(all_pair_ids).ids)
        pairs = [pair for pair in pairs if pair[0] in allowed_ids and pair[1] in allowed_ids]
        
        if len(pairs) > 0:
            target_currency = (self.currency_id and self.amount_currency) and self.currency_id or self.company_id.currency_id
            lines = self.browse(list(pairs[0]))
            return lines.prepare_move_lines_for_reconciliation_widget(target_currency=target_currency)
        return []
    @api.model
    def domain_move_lines_for_reconciliation(self, excluded_ids=None, str=False):