Improve performance of financial ACL where clause

[dontub]

Overview

This replaces the NOT IN check with a NOT EXISTS check in the financial ACL where clause. This massively improves the performance. Before it was more or less unusable with many records.

Technical Details

The implementation results in a clause like this:

`a`.`id` AND NOT EXISTS (SELECT 1 FROM civicrm_line_item WHERE contribution_id = `a`.`id` AND financial_type_id IN (1,2,3,4)

The first `a`.`id` is obviously superfluous, but doesn't really hurt. With $clauses[''][] = 'AND NOT EXISTS ... the result would be an invalid clause: `a`.`` AND NOT EXISTS ...

Edit: The call of

$formattedClause = CRM_Utils_SQL::prefixFieldNames($fieldClause, array_keys($fields), $bao->tableName());

in \CRM_Utils_SQL::mergeSubquery() always resulted in $fieldClause === $formattedClause because $fieldClause is passed as reference. Thus, this had to be fixed, too, because of this calls:

civicrm-core/CRM/Contribute/BAO/ContributionSoft.php

Line 684 in 9b4e2a6

$clauses['contribution_id'] = CRM_Utils_SQL::mergeSubquery('Contribution');

civicrm-core/CRM/Price/BAO/LineItem.php

Line 1219 in 9b4e2a6

$clauses['contribution_id'] = CRM_Utils_SQL::mergeSubquery('Contribution');

[civibot]

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[jensschuppe]

Just linking related PRs

• [ext/financialacls] Add constraint for contribution_id in SQL clause for unavailable financial types #30877
• Financial ACLs broken in 5.75+ when a line item with no contribution ID exists #31176