[FIX] account_reconcile_model_oca: fix partner category reconciliation when partner has multiple categories

* Create a reconciliation model that matches partners that have a
  category `C`
* Create a bank statement and a partner that has *multiple* categories,
  including C.
* Validate and reconcile

The reconciliation model you created should be used, but it is not.

Related to a0016fc6c9

account_reconcile_model_oca/models/account_reconcile_model.py

@@ -258,7 +258,7 @@ class AccountReconcileModel(models.Model):
             or (
                 self.match_partner
                 and self.match_partner_category_ids
-                and partner.category_id not in self.match_partner_category_ids
+                and not (partner.category_id & self.match_partner_category_ids)
             )
         ):
             return False

account_reconcile_model_oca/tests/test_reconciliation_match.py

@@ -773,7 +773,10 @@ class TestReconciliationMatchingRules(AccountTestInvoicingCommon):
         test_category = self.env["res.partner.category"].create(
             {"name": "Consulting Services"}
         )
-        self.partner_2.category_id = test_category
+        test_category2 = self.env["res.partner.category"].create(
+            {"name": "Consulting Services2"}
+        )
+        self.partner_2.category_id = test_category + test_category2
         self.rule_1.match_partner_category_ids |= test_category
         self._check_statement_matching(
             self.rule_1,