chore!: tweak x/gov ModuleAccountInvariant (#11998)

## Description

Tweak the `ModuleAccountInvariant` x/gov invariant s.t. funds can be sent directly to the x/gov module account (which also includes community pool spends where the recipient is the x/gov module account).

---

### Author Checklist

*All items are required. Please add a note to the item if the item is not applicable and
please add links to any relevant follow up issues.*

I have...

- [ ] included the correct [type prefix](https://github.com/commitizen/conventional-commit-types/blob/v3.0.0/index.json) in the PR title
- [ ] added `!` to the type prefix if API or client breaking change
- [ ] targeted the correct branch (see [PR Targeting](https://github.com/cosmos/cosmos-sdk/blob/main/CONTRIBUTING.md#pr-targeting))
- [ ] provided a link to the relevant issue or specification
- [ ] followed the guidelines for [building modules](https://github.com/cosmos/cosmos-sdk/blob/main/docs/building-modules)
- [ ] included the necessary unit and integration [tests](https://github.com/cosmos/cosmos-sdk/blob/main/CONTRIBUTING.md#testing)
- [ ] added a changelog entry to `CHANGELOG.md`
- [ ] included comments for [documenting Go code](https://blog.golang.org/godoc)
- [ ] updated the relevant documentation or specification
- [ ] reviewed "Files changed" and left comments if necessary
- [ ] confirmed all CI checks have passed

### Reviewers Checklist

*All items are required. Please add a note if the item is not applicable and please add
your handle next to the items reviewed if you only reviewed selected items.*

I have...

- [ ] confirmed the correct [type prefix](https://github.com/commitizen/conventional-commit-types/blob/v3.0.0/index.json) in the PR title
- [ ] confirmed `!` in the type prefix if API or client breaking change
- [ ] confirmed all author checklist items have been addressed 
- [ ] reviewed state machine logic
- [ ] reviewed API design and naming
- [ ] reviewed documentation is accurate
- [ ] reviewed tests and test coverage
- [ ] manually tested (if applicable)

CHANGELOG.md

@@ -277,6 +277,7 @@ Ref: https://keepachangelog.com/en/1.0.0/
 
 ### State Machine Breaking
 
+* (x/gov) [#11998](https://github.com/cosmos/cosmos-sdk/pull/11998) Tweak the `x/gov` `ModuleAccountInvariant` invariant to ensure deposits are `<=` total module account balance instead of strictly equal.
 * (x/upgrade) [\#11800](https://github.com/cosmos/cosmos-sdk/pull/11800) Fix `GetLastCompleteUpgrade` to properly return the latest upgrade.
 * [\#10564](https://github.com/cosmos/cosmos-sdk/pull/10564) Fix bug when updating allowance inside AllowedMsgAllowance
 * (x/auth)[\#9596](https://github.com/cosmos/cosmos-sdk/pull/9596) Enable creating periodic vesting accounts with a transactions instead of requiring them to be created in genesis.

x/gov/keeper/invariants.go

@@ -35,7 +35,11 @@ func ModuleAccountInvariant(keeper Keeper, bk types.BankKeeper) sdk.Invariant {
 
 		macc := keeper.GetGovernanceAccount(ctx)
 		balances := bk.GetAllBalances(ctx, macc.GetAddress())
-		broken := !balances.IsEqual(expectedDeposits)
+
+		// Require that the deposit balances are <= than the x/gov module's total
+		// balances. We use the <= operator since external funds can be sent to x/gov
+		// module's account and so the balance can be larger.
+		broken := !balances.IsAllGTE(expectedDeposits)
 
 		return sdk.FormatInvariant(types.ModuleName, "deposits",
 			fmt.Sprintf("\tgov ModuleAccount coins: %s\n\tsum of deposit amounts:  %s\n",