The goal of commits https://github.com/odoo/odoo/commit/56a06b73f25ba31ff8c33b04e3af33eb8722f7d3 https://github.com/odoo/odoo/commit/f4006d22ef29ebeb04ce2dfea6670cca4e1cb98e were to allow admistration users others than 'Administrators' to create ir.values. As the lowest group 'group_configuration' doesn't exist anymore since saas-10, we use sudo if the user has the new lowest access right, which is erp_manager See https://github.com/odoo/odoo/commit/fdb3ad7082a572d71182b9460b274b94c6bd7560