Data Import > Employee > Update Existing Records also adds entries to "User Permission List"

### Information about bug

https://github.com/frappe/frappe/issues/27240

Not sure if this belongs to frappe or under HRMS.

I am using production docker image with version_15.

I have some employees who have access across subsidiaries. I deleted entries from "User Permission List" to ensure they can access employees across companies.

When I run data import to update "reports to", "leave approver" and "expense approver" for employees, it adds entries to the User Permission List and results in errors :
"Not allowed for Employee: XYZ
User ABC@DEF.com does not have access to this document: Employee - XYZ"

Why is this happening and how do I disable it?

Thanks

### Module

HR

### Version

version_15 branch docker image for production mode.

### Installation method

docker

### Relevant log output / Stack trace / Full Error Message.

_No response_

### Code of Conduct

- [X] I agree to follow this project's Code of Conduct

Start by reproducing the Data Import > Employee > Update Existing Records flow described in the issue, using the version_15 production Docker image and employee approver fields. Trace when entries are added to the User Permission List and verify that updating these fields no longer creates unwanted permissions or triggers access errors.

Written by the indexing model from the issue text.