fix: Job Card excess transfer behaviour

[marination]

Issue:

TLDR: You can transfer as much excess against a Job Card (no way to restrict), which is also inconsistent with the front end's Material Transfer button

• Make sure Allow Excess Material Transfer in Mfg Settings is disabled
• Make a Work Order with Transfer Against: Job Card (operations and items) > Submit
• Go to one of the Job Cards (must have items) > Create two Material Transfer entries in Draft state
• Submit them one by one. You can submit both and the transferred_qty in the Job Card is double the required qty
• This is wrong since there's no way to control accidental over transfer
• Also inconsistent with the front end. We hide Material Transfer button if no pending qty to transfer and Allow Excess Material Transfer in Mfg Settings is disabled. Server side should also respect that

Fix:

• Block excess transfer of items if not allowed in settings.
• Behaviour made consistent with js behaviour (button disappears if not pending and not allowed in settings)
• Test for same case
  

Check is done item wise since total transferred qty in Job Card is not reliable

[codecov]

Codecov Report

Merging #31054 (9f6e106) into develop (3019f93) will decrease coverage by 0.00%.
The diff coverage is 100.00%.

@@             Coverage Diff             @@
##           develop   #31054      +/-   ##
===========================================
- Coverage    63.04%   63.04%   -0.01%     
===========================================
  Files          986      986              
  Lines        67343    67358      +15     
===========================================
+ Hits         42457    42465       +8     
- Misses       24886    24893       +7     

Impacted Files	Coverage Δ
erpnext/manufacturing/doctype/job_card/job_card.py	71.02% <100.00%> (+0.90%)	⬆️
erpnext/stock/doctype/stock_entry/stock_entry.py	81.17% <100.00%> (ø)
...rial_no_valuation/incorrect_serial_no_valuation.py	59.64% <0.00%> (-26.32%)	⬇️
...saction/incorrect_balance_qty_after_transaction.py	88.37% <0.00%> (-9.31%)	⬇️
...ck/report/cogs_by_item_group/cogs_by_item_group.py	89.74% <0.00%> (-7.70%)	⬇️
...t/accounts/report/sales_register/sales_register.py	70.76% <0.00%> (-7.02%)	⬇️
.../fifo_queue_vs_qty_after_transaction_comparison.py	86.20% <0.00%> (-6.90%)	⬇️
...urity_shortfall/process_loan_security_shortfall.py	93.75% <0.00%> (-6.25%)	⬇️
erpnext/stock/report/stock_ageing/stock_ageing.py	91.34% <0.00%> (-4.33%)	⬇️
...em_wise_sales_register/item_wise_sales_register.py	61.08% <0.00%> (-2.27%)	⬇️
... and 20 more