merge duplicate records

it happens from time to time that we see 2 or more incarnations of the same "object"
the typical reason for this is that 2 different user create OpenERP resources for the same "real world" object.
* partners
* contacts
* accounts
* analytic accounts
* projects
* tasks

suggestion - create a general "merge" function which allows to merge 2 arbitrary selected records
source -> target
* modify all dependant resources to point to the new id
* set the source to inactive
* log the merge into a special table (resource, old id , new id)
* give Manger Role the power to do so.

Example:
partner is defined as customer, but sends an invoice - the user creates a new partern - as the (customer) reource is not available for incoming invoices.