1. `copy_cache` in `models.py` recursively copies the caches to environment, 
2. which in
```python
def _compute_related(self, records):
        """ Compute the related field ``self`` on ``records``. """
        others = records.sudo() if self.related_sudo else records
        if records.env != others.env:
            copy_cache(records - records.filtered('id'), others.env)
        values = list(others)
        for name in self.related[:-1]:
            values = [first(value[name]) for value in values]
        for record, value in zip(records, values):
            record[self.name] = value[self.related_field.name]
```
3. copies failing cache values that have been produce previously by this line:

`models.py : def _prefetch_field()`
```python

        try:
            # THIS ONE
            result = records.read([f.name for f in fs], load='_classic_write')
        except AccessError:
            # not all records may be accessible, try with only current record
            result = self.read([f.name for f in fs], load='_classic_write')
```
I checked it's exactly the same `FailedValue` object, which is later accessed without intent (not refreshed) by the fact that the buggy environment is copied to sudo (and not refreshed).


odoo/fields.py
return self.store or (self.inherited and self.related_field._description_sortable)
    def _description_string(self, env):
        if self.string and env.lang:
            model_name = self.base_field.model_name
            field_string = env['ir.translation'].get_field_string(model_name)
            return field_string.get(self.name) or self.string
        return self.string
    def _description_help(self, env):
        if self.help and env.lang:
            model_name = self.base_field.model_name
            field_help = env['ir.translation'].get_field_help(model_name)
            return field_help.get(self.name) or self.help
        return self.help
    
    #
    
    #
    def null(self, record):
        """ Return the null value for this field in the record format. """
        return False
    def convert_to_column(self, value, record):
        """ Convert ``value`` from the ``write`` format to the SQL format. """
        if value is None or value == False:
            return None
        if isinstance(value, unicode):
            return value.encode('utf8')
        return str(value)
    def convert_to_cache(self, value, record, validate=True):