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Based on these discussions from !1881 and !1751, we realized that:

• with ERP5 on python2, the rounding rules were already not consistent. This new test is failing on python2 current master, the accounting lines are created with round (that is ROUND_HALF_UP), the price in the xhtml_style UI and in the print invoice are rounded with '%0.2f' % f which is ROUND_HALF_EVEN and reports using mariadb with floats are rounded using ROUND_HALF_EVEN, so we already had inconsistencies and I think we only had one case recently of customer complaining about it. I thought changing round would have a major impact, now I start to believe it would probably not even be noticed, or be noticed as fixing a bug.
• most of the round implementations ( python3's round, python2 '%0.2f' % f, mariadb ) are ROUND_HALF_UP, so it feels better to abandon python2 idea of ROUND_HALF_UP and just use ROUND_HALF_EVEN like everywhere else. That said, javascript is also different here and FloatField on ERP5JS rounds differently from the same FloatField in xhtml_style (we can "fix" ERP5JS to also make FloatFields round with ROUND_HALF_EVEN)