diff --git a/extra-addons b/extra-addons
index dc9809260..b8e46f871 160000
--- a/extra-addons
+++ b/extra-addons
@@ -1 +1 @@
-Subproject commit dc9809260e6e5b61dd2b3ec0eb65747df4bd656a
+Subproject commit b8e46f87160050564165c7c10207a9164c2e9641
diff --git a/odoo/upgrade_code/17.5-01-tree-to-list.py b/odoo/upgrade_code/17.5-01-tree-to-list.py
index 988b609c0..649d53edd 100644
--- a/odoo/upgrade_code/17.5-01-tree-to-list.py
+++ b/odoo/upgrade_code/17.5-01-tree-to-list.py
@@ -1,13 +1,14 @@
 import re
 
-
 def upgrade(file_manager):
     files = [file for file in file_manager if file.path.suffix in ('.xml', '.js', '.py')]
     if not files:
         return
 
     reg_tree_to_list_xml_mode = re.compile(r"""(<field[^>]* name=["'](view_mode|name|binding_view_types)["'][^>]*>([^<>]+,)?\s*)tree(\s*(,[^<>]+)?</field>)""")
-    reg_tree_to_list_tag = re.compile(r'\n([^:\n]|:(?!//))+([<,/])tree([ \n\r,>/])')
+    # Fixed pattern to properly handle attributes
+    reg_tree_to_list_tag = re.compile(r'<tree(\s+[^>]*)?>', re.DOTALL)  # Capture attributes correctly
+    reg_tree_to_list_closing_tag = re.compile(r'</tree>')
     reg_tree_to_list_xpath = re.compile(r"""(<xpath[^>]* expr=['"])([^<>]*/)?tree(/|[\['"])""")
     reg_tree_to_list_ref = re.compile(r'tree_view_ref')
     reg_tree_to_list_mode = re.compile(r"""(mode=['"][^'"]*)tree([^'"]*['"])""")
@@ -21,7 +22,8 @@ def upgrade(file_manager):
         content = file.content
         content = content.replace(' tree view ', ' list view ')
         content = reg_tree_to_list_xml_mode.sub(r'\1list\4', content)
-        content = reg_tree_to_list_tag.sub(r'\1list\2', content)
+        content = reg_tree_to_list_tag.sub(r'<list\1>', content)  # Use captured attributes
+        content = reg_tree_to_list_closing_tag.sub(r'</list>', content)
         content = reg_tree_to_list_xpath.sub(r'\1\2list\3', content)
         content = reg_tree_to_list_ref.sub('list_view_ref', content)
         content = reg_tree_to_list_mode.sub(r'\1list\2', content)
@@ -32,4 +34,4 @@ def upgrade(file_manager):
         content = reg_tree_to_list_env_ref.sub(r'\1list\2', content)
         file.content = content
 
-        file_manager.print_progress(fileno, len(files))
+        file_manager.print_progress(fileno, len(files))
\ No newline at end of file