[16.0][FIX] excel_import_export, add empty dict to new call

[ChrisOForgeFlow]

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I implemented in account.payment import, but in this case is evaluated values as a dict, because that I think should be better to add an empty dict to general call to avoid problem with this kind of implementation

https://github.com/odoo/odoo/blob/16.0/addons/account/models/account_payment.py#L681

@ForgeFlow

[OCA-git-bot]

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

[AlexPForgeFlow]

@kittiu can we get it merged?

[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). 🤖