In changelog of postgres 14 it says:
https://www.postgresql.org/docs/release/14.0/
User-defined objects that reference certain built-in array functions along with their argument types must be recreated (Tom Lane)
Specifically, array_append\(\),\ array_prepend\(\),\ array_cat\(\),\ array_position\(\),\ array_positions\(\),\ array_remove\(\),\ array_replace\(\),\ and\ width_bucket() used to take anyarray arguments but now take anycompatiblearray. Therefore, user-defined objects like aggregates and operators that reference those array function signatures must be dropped before upgrading, and recreated once the upgrade completes.
In odoo 15 Enterprise, module account_reports exist array_remove, that is good?
