Strong validate import export references

What does this MR do?

We want to:

• Add an additional spec that validates that none of _id columns (the foreign keys of relations) is exported in import/export.
• Ensure that each relation is explicitly covered ( _id attributes that are already replaced with corresponding relation should be blacklisted)

Closes #35339 (closed)

Conformity

• Changelog entry
• Documentation (if required)
• Code review guidelines
• Merge request performance guidelines
• Style guides
• Database guides
• Separation of EE specific content