[FIX] base: _compute_commercial_partner

Before the fix:

*Scenario 1:

create company A as a res.partner

on company A, add an individual contact B

on individual B, add an individual contact C

on individual C, go in accounting tab, click on 'parent company' link, you arrive on company A

*Scenario 2:

create individual B

add a contact individual C on individual B

create company A

on individual B, select a parent company A

on individual C, go in accounting tab, click on 'parent company' link, you arrive on B

After the fix, on each scenario, you arrive on company A.

opw:706757

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