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

[ChrisOForgeFlow]

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