When we read data of one record, the method `recompute` (`_fetch_field`
-> `_read` -> `flush` -> `recompute`) can take more than 40 % of the
time of the `_read`, due to a huge number of recordset creation (from
`records_to_compute` and `records & recs`). Avoid that waste of time by
postponing the test on records.
For example, on a database with modules crm, mrp, purchase, website,
sale_management, reading the prefetchable fields of the current company
took 1.45 ms ± 60.3 µs, and now takes 1.17 ms ± 110 µs (more than 20%
speedup).
closesodoo/odoo#83818
Related: odoo/enterprise#24645
Signed-off-by: Raphael Collet <rco@odoo.com>