fix: allow null user type in setuser methods and improve type hinting

This commit includes changes made to both the Article.php and ArticleList.php classes in the
QUI\ERP\Accounting directory. The setUser methods now accept a null type for the 'User' parameter,
giving more flexibility when calculating user details.

Type hinting was also improved in the ArticleList class. The variable type indicators were changed
from 'int|float' to 'int | float', and from 'Factor|QUI\\ERP\\Products\\Utils\\PriceFactor' to
'Factor | QUI\\ERP\\Products\\Utils\\PriceFactor', improving readability and clarity of code.

Lastly, the 'template' and 'articleTemplate' parameters in the 'toHTMLWithCSS' method now support
both 'bool' and 'string' types, adding flexibility to template usage.