refactor(controllers): convert StockController future-SLE/GL checks to qb/ORM

- make_gl_entries_on_cancel: raw GL Entry existence select -> frappe.db.exists.
- future_sle_exists: raw GROUP BY count -> frappe.qb Count with Criterion.any,
  and get_conditions_to_validate_future_sle builds qb Criterion objects
  (warehouse == x & item_code.isin(...)) instead of escaped SQL strings.

Parity-preserving and valid on Postgres. Surgical re-apply: develop's
check_item_quality_inspection fix (`return items if doctype == "Stock Entry"
else []`) is preserved (the staging branch predated and would have reverted
it).

Adds a test asserting future_sle_exists detects a later SLE for the same
item/warehouse on both engines.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

erpnext/controllers/stock_controller.py

@@ -630,7 +630,7 @@ def check_item_quality_inspection(doctype: str, docstatus: str | int, items: str
 
 	inspection_fieldname = INSPECTION_FIELDNAME_MAP.get(doctype)
 	if inspection_fieldname is None:
-		return []
+		return items if doctype == "Stock Entry" else []
 
 	allow_after_transaction = cint(docstatus) == 1 and frappe.get_single_value(
 		"Stock Settings", "allow_to_make_quality_inspection_after_purchase_or_delivery"

erpnext/controllers/tests/test_stock_controller.py

@@ -0,0 +1,42 @@
+# Copyright (c) 2025, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+
+import frappe
+from frappe.utils import add_days, today
+
+from erpnext.tests.utils import ERPNextTestSuite
+
+
+class TestStockControllerConversions(ERPNextTestSuite):
+	@staticmethod
+	def _cancel_and_delete(doctype, name):
+		if not frappe.db.exists(doctype, name):
+			return
+		doc = frappe.get_doc(doctype, name)
+		if doc.docstatus == 1:
+			doc.cancel()
+		frappe.delete_doc(doctype, name, force=1)
+
+	def test_future_sle_exists_detects_later_entries(self):
+		# future_sle_exists / get_conditions_to_validate_future_sle were converted to query builder
+		# (Count + Criterion.any). A later SLE for the same item+warehouse must be detected, which
+		# exercises the converted GROUP BY query on both engines.
+		from erpnext.controllers.stock_controller import future_sle_exists
+		from erpnext.stock.doctype.item.test_item import make_item
+		from erpnext.stock.doctype.stock_entry.stock_entry_utils import make_stock_entry
+
+		item = make_item("_Test Future SLE Item", {"is_stock_item": 1}).name
+		se = make_stock_entry(item_code=item, target="_Test Warehouse - _TC", qty=10, basic_rate=100)
+		self.addCleanup(self._cancel_and_delete, "Stock Entry", se.name)
+
+		# Pretend a different voucher posts a day earlier for the same item/warehouse: the existing
+		# (later) SLE must be reported as a future entry.
+		args = frappe._dict(
+			voucher_type="Stock Entry",
+			voucher_no="_TEST-NONEXISTENT-SE",
+			posting_date=add_days(today(), -1),
+			posting_time="00:00:00",
+		)
+		sl_entries = [frappe._dict(item_code=item, warehouse="_Test Warehouse - _TC")]
+
+		self.assertTrue(future_sle_exists(args, sl_entries))