Bug 12019: ensure that it is optional to define an owner if a fund is restricted

Bug 12019: ensure that it is optional to define an owner if a fund is restricted

Before this patch, the C4::Budgets::CanUserUseBudget assumed that
budget_owner_id was set if a restriction (budget_permission) exists.
see
        && $budget->{budget_owner_id}
        && $budget->{budget_owner_id} != $borrower->{borrowernumber}

Actually a restriction could exists on users and/or library without
being forced to define an owner.

Test plan:
Create a fund A without restriction
Create a fund B restricted to an owner
Create a fund C restricted to a non defined owner
Create a fund D restricted to owner and users (try defining/no
defining an owner and/or users)
Create a fund E restricted to owner, users and library (try
defining/no defined an owner and/or users)

With different logged in users, try to show/edit these differents funds.
The restriction should be correctly applied.

Signed-off-by: Katrin Fischer <Katrin.Fischer.83@web.de>
Tested various permission combinatons, visibility of funds is now ok.
- not superlibrarian, no buget_manage_all,
  no owner, no users, no library, no restrictions on the fund
  = visible
- changed: library = staff patron library,
  restriction = Owner, users and library
  = visible
- changed: library = not staff patron library
  = invisible
- changed: budget_manage_all
  = visible
- changed: owner = staff patron
  no budget_manage_all
  = visible
- changed: no owner, user = staff patron
  = visible
- changed: no user, owner = another user, restriction = owner
  = invisible
- changed: budget_manage_all
  = visible
- changed: no budget_manage_all but superlibrarian
  = visible
...

Passes tests and QA script, also t/Budgets/*

Signed-off-by: Kyle M Hall <kyle@bywatersolutions.com>
Signed-off-by: Galen Charlton <gmc@esilibrary.com>