[18.0][IMP] use commercial_partner_id iso parent_id - #61
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As per #49 (comment)
It seems more appropriate to make use of commercial_partner_id rather than parent_id.
Also a number of times parent_id was used to make sure the partner was not a contact, where checking is_company seems more accurate.
Commercial_partner_id is computed as follow (see https://github.com/odoo/odoo/blob/fc7bd92cc52f366a0d8730bca066b757aefe870c/odoo/addons/base/models/res_partner.py#L450) :
This allows for 2 things which are not covered by simply using parent_id :