diff --git a/addons/account/models/mail_thread.py b/addons/account/models/mail_thread.py
index cf396c93e8e..41a712ee13f 100644
--- a/addons/account/models/mail_thread.py
+++ b/addons/account/models/mail_thread.py
@@ -8,7 +8,10 @@ class MailThread(models.AbstractModel):
 
     def _message_post_process_attachments(self, attachments, attachment_ids, message_values):
         """ This method extension ensures that, when using the "Send & Print" feature, if the user
-        adds an attachment, the latter will be linked to the record. """
+        adds an attachment, the latter will be linked to the record.
+
+        # TDE NOTE: clean that brol
+        """
         record = self.env.context.get('attached_to')
         # link mail.compose.message attachments to attached_to
         if record and record._name == 'account.move':
diff --git a/addons/account/tests/__init__.py b/addons/account/tests/__init__.py
index 03fdc4b9f43..159af907620 100644
--- a/addons/account/tests/__init__.py
+++ b/addons/account/tests/__init__.py
@@ -20,6 +20,7 @@ from . import test_account_invoice_report
 from . import test_account_move_line_tax_details
 from . import test_account_journal_dashboard
 from . import test_fiscal_position
+from . import test_performance
 from . import test_reconciliation
 from . import test_sequence_mixin
 from . import test_settings
diff --git a/addons/account/tests/test_performance.py b/addons/account/tests/test_performance.py
new file mode 100644
index 00000000000..bf3877a63d9
--- /dev/null
+++ b/addons/account/tests/test_performance.py
@@ -0,0 +1,310 @@
+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+from datetime import date
+
+from odoo.addons.mail.tests.common import MailCommon
+from odoo.tests.common import Form, users, warmup
+from odoo.tests import tagged
+from odoo.tools import formataddr, mute_logger
+
+
+@tagged('mail_performance', 'account_performance', 'post_install', '-at_install')
+class BaseMailAccountPerformance(MailCommon):
+
+    @classmethod
+    def setUpClass(cls):
+        super(BaseMailAccountPerformance, cls).setUpClass()
+
+        # ensure print params
+        cls.company_admin.invoice_is_email = True
+        cls.company_admin.invoice_is_print = True
+        cls.default_template = cls.env.ref('account.email_template_edi_invoice')
+
+        # test impact of multi language support
+        cls._activate_multi_lang(
+            test_record=cls.env['account.move'],
+            test_template=cls.default_template
+        )
+
+        # test users + fetch admin user for testing (recipient, ...)
+        cls.user_account = cls.env['res.users'].with_context(cls._test_context).create({
+            'company_id': cls.company_admin.id,
+            'company_ids': [(4, cls.company_admin.id)],
+            'country_id': cls.env.ref('base.be').id,
+            'email': 'e.e@example.com',
+            'groups_id': [
+                (6, 0, [cls.env.ref('base.group_user').id,
+                        cls.env.ref('account.group_account_invoice').id,
+                        cls.env.ref('base.group_partner_manager').id
+                       ])
+            ],
+            'login': 'user_account',
+            'name': 'Ernest Employee',
+            'notification_type': 'inbox',
+            'signature': '--\nErnest',
+        })
+        cls.user_account_other = cls.env['res.users'].with_context(cls._test_context).create({
+            'company_id': cls.company_admin.id,
+            'company_ids': [(4, cls.company_admin.id)],
+            'country_id': cls.env.ref('base.be').id,
+            'email': 'e.e.other@example.com',
+            'groups_id': [
+                (6, 0, [cls.env.ref('base.group_user').id,
+                        cls.env.ref('account.group_account_invoice').id,
+                        cls.env.ref('base.group_partner_manager').id
+                       ])
+            ],
+            'login': 'user_account_other',
+            'name': 'Eglantine Employee',
+            'notification_type': 'inbox',
+            'signature': '--\nEglantine',
+        })
+        cls.user_portal = cls.env['res.users'].with_context(cls._test_context).create({
+            'company_id': cls.company_admin.id,
+            'company_ids': [(4, cls.company_admin.id)],
+            'country_id': cls.env.ref('base.be').id,
+            'email': 'p.p@example.com',
+            'groups_id': [(6, 0, [cls.env.ref('base.group_portal').id])],
+            'login': 'user_portal',
+            'name': 'Olivia Portal',
+            'notification_type': 'email',
+            'signature': '--\nOlivia',
+        })
+
+        # mass mode: 10 invoices with their customer
+        country_id = cls.env.ref('base.be').id
+        langs = ['en_US', 'es_ES']
+        cls.test_customers = cls.env['res.partner'].create([
+            {'country_id': country_id,
+             'email': 'test_partner_%s@test.example.com' % x,
+             'mobile': '047500%02d%02d' % (x, x),
+             'lang': langs[x % len(langs)],
+             'name': 'Partner_%s' % x,
+            } for x in range(0, 10)
+        ])
+        cls.test_account_moves = cls.env['account.move'].create([{
+            'invoice_date': date(2022, 3, 2),
+            'invoice_date_due': date(2022, 3, 10),
+            'invoice_line_ids': [
+                (0, 0, {'name': 'Line1',
+                        'price_unit': 100.0
+                       }
+                ),
+                (0, 0, {'name': 'Line2',
+                        'price_unit': 200.0
+                       }
+                ),
+            ],
+            'invoice_user_id': cls.user_account_other.id,
+            'move_type': 'out_invoice',
+            'name': 'INVOICE_%02d' % x,
+            'partner_id': cls.test_customers[x].id,
+        } for x in range(0, 10)])
+
+        # mono mode
+        cls.test_account_move = cls.test_account_moves[0]
+        cls.test_customer = cls.test_customers[0]
+
+    def setUp(self):
+        super(BaseMailAccountPerformance, self).setUp()
+
+        # setup mail gateway to simulate complete reply-to computation
+        self._init_mail_gateway()
+
+        # patch registry to simulate a ready environment
+        self.patch(self.env.registry, 'ready', True)
+        self.flush_tracking()
+
+
+@tagged('mail_performance', 'account_performance', 'post_install', '-at_install')
+class TestAccountComposerPerformance(BaseMailAccountPerformance):
+    """ Test performance of custom composer for moves. """
+
+    @users('user_account')
+    @warmup
+    @mute_logger('odoo.addons.mail.models.mail_mail', 'odoo.models.unlink')
+    def test_move_composer_multi(self):
+        with self.assertQueryCount(user_account=19):  # acc: 19 / com 19
+            account_moves = self.env['account.move'].browse(self.test_account_moves.ids)
+            default_ctx = account_moves.action_send_and_print()['context']
+            composer = self.env['account.invoice.send'].with_context(default_ctx).create({})
+            composer.onchange_is_email()
+
+        with self.mock_mail_gateway(mail_unlink_sent=True), \
+             self.assertQueryCount(user_account=508):  # acc: 507 / com 483
+            composer.send_and_print_action()
+
+        self.assertEqual(len(self._new_mails), 10)
+        for index, move in enumerate(self.test_account_moves):
+            if move.partner_id.lang == 'es_ES':
+                _exp_subject = 'SpanishSubject for %s' % move.name
+                _exp_body_tip = '<p>SpanishBody for %s</p>' % move.name
+            else:
+                _exp_subject = '%s Invoice (Ref %s)' % (self.env.user.company_id.name, move.name)
+                _exp_body_tip = 'Please remit payment at your earliest convenience'
+
+            self.assertEqual(move.partner_id, self.test_customers[index])
+            self.assertSentEmail(self.user_account_other.email_formatted,
+                                 move.partner_id,
+                                 body_content=_exp_body_tip,
+                                 subject=_exp_subject,
+                                 reply_to=formataddr(
+                                    ('%s %s' % (move.company_id.name, move.display_name),
+                                     '%s@%s' % (self.alias_catchall, self.alias_domain))
+                                 ),
+                                )
+
+    @users('user_account')
+    @warmup
+    @mute_logger('odoo.addons.mail.models.mail_mail', 'odoo.models.unlink')
+    def test_move_composer_multi_form(self):
+        with self.assertQueryCount(user_account=17):  # acc: 15 / com 15
+            account_moves = self.env['account.move'].browse(self.test_account_moves.ids)
+            default_ctx = account_moves.action_send_and_print()['context']
+            composer_form = Form(self.env['account.invoice.send'].with_context(default_ctx))
+
+        with self.mock_mail_gateway(mail_unlink_sent=True), \
+             self.mock_mail_app(), \
+             self.assertQueryCount(user_account=510):  # acc: 509 / com 489
+            composer = composer_form.save()
+            composer.send_and_print_action()
+
+        self.assertEqual(len(self._new_mails), 10)
+        for index, move in enumerate(self.test_account_moves):
+            if move.partner_id.lang == 'es_ES':
+                _exp_subject = 'SpanishSubject for %s' % move.name
+                _exp_body_tip = '<p>SpanishBody for %s</p>' % move.name
+            else:
+                _exp_subject = '%s Invoice (Ref %s)' % (self.env.user.company_id.name, move.name)
+                _exp_body_tip = 'Please remit payment at your earliest convenience'
+
+            self.assertEqual(move.partner_id, self.test_customers[index])
+            self.assertSentEmail(self.user_account_other.email_formatted,
+                                 move.partner_id,
+                                 body_content=_exp_body_tip,
+                                 subject=_exp_subject,
+                                 reply_to=formataddr(
+                                    ('%s %s' % (move.company_id.name, move.display_name),
+                                     '%s@%s' % (self.alias_catchall, self.alias_domain))
+                                 ),
+                                )
+
+    @users('user_account')
+    @warmup
+    @mute_logger('odoo.addons.mail.models.mail_mail', 'odoo.models.unlink')
+    def test_move_composer_single(self):
+
+        with self.assertQueryCount(user_account=57):  # acc: 57
+            account_move = self.env['account.move'].browse(self.test_account_move.ids)
+            default_ctx = account_move.action_send_and_print()['context']
+            composer = self.env['account.invoice.send'].with_context(default_ctx).create({})
+            composer.onchange_is_email()
+
+        with self.mock_mail_gateway(mail_unlink_sent=True), \
+             self.mock_mail_app(), \
+             self.assertQueryCount(user_account=91):  # acc: 75 / com 78
+            composer.send_and_print_action()
+
+        _exp_subject = '%s Invoice (Ref %s)' % (self.env.user.company_id.name, account_move.name)
+        # check composer configuration
+        for str_bit in [self.test_customer.name, 'Here is your', 'Please remit payment at your earliest convenience', self.user_account_other.signature]:
+            self.assertIn(str_bit, composer.body)
+        self.assertEqual(composer.invoice_ids, account_move)
+        self.assertTrue(composer.is_email)
+        self.assertTrue(composer.is_print)
+        self.assertEqual(composer.subject, _exp_subject)
+        self.assertEqual(composer.template_id, self.env.ref('account.email_template_edi_invoice'))
+
+        # check results
+        self.assertTrue(account_move.is_move_sent)
+        self.assertEqual(len(self._new_msgs), 2, 'Should produce 2 messages: one for posting template, one for tracking')
+        print_msg = self._new_msgs[0]
+        track_msg = self._new_msgs[1]
+        self.assertEqual(track_msg.author_id, self.env.user.partner_id)
+        self.assertEqual(track_msg.email_from, self.env.user.email_formatted)
+        self.assertEqual(track_msg.tracking_value_ids.field.name, 'is_move_sent')
+        self.assertEqual(print_msg.author_id, self.env.user.partner_id)
+        self.assertEqual(print_msg.email_from, self.user_account_other.email_formatted, 'Should take invoice_user_id')
+        self.assertEqual(print_msg.notified_partner_ids, self.test_customer)
+        self.assertEqual(print_msg.subject, _exp_subject)
+
+    @users('user_account')
+    @warmup
+    @mute_logger('odoo.addons.mail.models.mail_mail', 'odoo.models.unlink')
+    def test_move_composer_single_form(self):
+        with self.assertQueryCount(user_account=53):  # acc: 52 / com 51
+            account_move = self.env['account.move'].browse(self.test_account_move.ids)
+            default_ctx = account_move.action_send_and_print()['context']
+            composer_form = Form(self.env['account.invoice.send'].with_context(default_ctx))
+
+        with self.mock_mail_gateway(mail_unlink_sent=True), \
+             self.mock_mail_app(), \
+             self.assertQueryCount(user_account=120):  # acc: 103 / com 107
+            composer = composer_form.save()
+            composer.send_and_print_action()
+
+        _exp_subject = '%s Invoice (Ref %s)' % (self.env.user.company_id.name, account_move.name)
+        # check composer configuration
+        for str_bit in [self.test_customer.name, 'Here is your', 'Please remit payment at your earliest convenience', self.user_account_other.signature]:
+            self.assertIn(str_bit, composer.body)
+        self.assertEqual(composer.invoice_ids, account_move)
+        self.assertTrue(composer.is_email)
+        self.assertTrue(composer.is_print)
+        self.assertEqual(composer.subject, _exp_subject)
+        self.assertEqual(composer.template_id, self.env.ref('account.email_template_edi_invoice'))
+
+        # check results
+        self.assertTrue(account_move.is_move_sent)
+        self.assertEqual(len(self._new_msgs), 2, 'Should produce 2 messages: one for posting template, one for tracking')
+        print_msg = self._new_msgs[0]
+        track_msg = self._new_msgs[1]
+        self.assertEqual(track_msg.author_id, self.env.user.partner_id)
+        self.assertEqual(track_msg.email_from, self.env.user.email_formatted)
+        self.assertEqual(track_msg.tracking_value_ids.field.name, 'is_move_sent')
+        self.assertEqual(print_msg.author_id, self.env.user.partner_id)
+        self.assertEqual(print_msg.email_from, self.user_account_other.email_formatted, 'Should take invoice_user_id')
+        self.assertEqual(print_msg.notified_partner_ids, self.test_customer)
+        self.assertEqual(print_msg.subject, _exp_subject)
+
+
+@tagged('mail_performance', 'account_performance', 'post_install', '-at_install')
+class TestAccountMailPerformance(BaseMailAccountPerformance):
+    """ Test mail related features on a complex model using most of its
+    features. """
+
+    @users('user_account')
+    @warmup
+    @mute_logger('odoo.addons.mail.models.mail_mail', 'odoo.models.unlink')
+    def test_move_track_responsible_email(self):
+        self.user_admin.notification_type = 'email'
+        self.assertEqual(self.test_account_moves.user_id, self.user_account_other)
+
+        with self.mock_mail_gateway(mail_unlink_sent=True), \
+             self.assertQueryCount(user_account=407):  # acc: 352 / com 407
+            account_moves = self.env['account.move'].browse(self.test_account_moves.ids)
+            account_moves.write({
+                'user_id': self.user_admin.id,
+                })
+
+        # created mail.mail
+        self.assertEqual(len(self._new_mails), 10)
+        self.assertFalse(self._new_mails.exists(), 'Mail.mail should have been unlinked')
+        # sent emails (cannot use mail tools as all emails are somehow similar)
+        for email in self._mails:
+            self.assertEqual(email['email_to'], [self.user_admin.email_formatted])
+
+
+    @users('user_account')
+    @warmup
+    @mute_logger('odoo.addons.mail.models.mail_mail', 'odoo.models.unlink')
+    def test_move_track_responsible_inbox(self):
+        self.user_admin.notification_type = 'inbox'
+        self.assertEqual(self.test_account_moves.user_id, self.user_account_other)
+
+        with self.mock_mail_gateway(mail_unlink_sent=True), \
+             self.assertQueryCount(user_account=183):  # acc: 178 / com 183
+            account_moves = self.env['account.move'].browse(self.test_account_moves.ids)
+            account_moves.write({
+                'user_id': self.user_admin.id,
+            })