Allowing to use python's 'with' statement on browse records

Take following typical code:

        for move in self.browse(cr, uid, ids, context=context):
            price = move.price_unit
            if move.partner_id:
                # Apply supplier cost to price, first ratio then fixed cost
                price *= move.partner_id.supplier_surplus_ratio
                price += move.partner_id.supplier_surplus_cost
            price *= move.product_uos_qty

A better implementation would be:

        for move in self.browse(cr, uid, ids, context=context):
            price = move.price_unit
            with move.partner_id as partner:
                # Apply supplier cost to price, first ratio then fixed cost
                price *= partner.supplier_surplus_ratio
                price += partner.supplier_surplus_cost
            price *= move.product_uos_qty

This would have a cleaner effect, more concise code and is relatively easy to implement and will not break back-ward compatibility.