reporting-engine/base_comment_template/views/res_partner.xml

<odoo>
    <record id="view_partner_form" model="ir.ui.view">
        <field name="model">res.partner</field>
        <field name="inherit_id" ref="base.view_partner_form" />
        <field name="priority" eval="2" />
        <field name="arch" type="xml">
            <group name="sale" position="inside">
                <field
                    name="property_comment_template_id"
                    attrs="{'invisible': ['|',('customer', '=', False), ('is_company', '=', False), ('parent_id', '!=', False)]}"
                />
            </group>
        </field>
    </record>
</odoo>