Becuase we are tracking rented stuff. That's why we have to load equipment to the customer location in odoo while deploying the new odoo 17. Is there any chance by modifiying the domain filter from location_id in Tree View? But I guess the Importer checks the the filter conditions from model, isn't?

I haven't personally tried the option you're asking about. However, we encountered a similar situation where dispatch and invoicing were completed in the old ERP system. After implementing Odoo, we faced some sales returns. To handle this, I created a new operation type named 'Sales Return' with the source location set as 'Customer' and the destination as our internal location, with the type set as 'Receipt'.
Instead of dumping all ti think this will be better. Please check.