manufacture/mrp_bom_equivalent/views/mrp_view.xml

<?xml version="1.0"?>
<odoo>
    <!-- Bills of Materials form view -->
    <record id="mrp_bom_equivalences_form_view" model="ir.ui.view">
        <field name="name">mrp.bom.form</field>
        <field name="model">mrp.bom</field>
        <field name="inherit_id" ref="mrp.mrp_bom_form_view"/>
        <field name="arch" type="xml">
            <data>
                <xpath expr="//field[@name='bom_line_ids']/tree/field[@name='operation_id']" position="after">
                    <field name="use_equivalences"/>
                    <field name="nonequivalent_product_ids" attrs="{'readonly': [('use_equivalences', '=', False)]}" context="{'nonequivalent_product_id': product_id}" widget="many2many_tags"/>
                </xpath>
            </data>
        </field>
    </record>
</odoo>