Hi,
In Odoo %(product_attribute_value_action)d is a special syntax used by Odoo to reference the XML ID of the action.
The action definition is :
<record id="product_attribute_value_action" model="ir.actions.act_window">
<field name="name">Product Variant Values</field>
<field name="res_model">product.template.attribute.value</field>
<field name="view_mode">tree,form</field>
<field name="domain">[('product_tmpl_id', '=', active_id)]</field>
<field name="view_ids"
eval="[(5, 0, 0),
(0, 0, {'view_mode': 'tree', 'view_id': ref('product.product_template_attribute_value_view_tree')}),
(0, 0, {'view_mode': 'form', 'view_id': ref('product.product_template_attribute_value_view_form')})]" />
<field name="context">{
'default_product_tmpl_id': active_id,
'search_default_active': 1,
}</field>
</record>
Hope it helps