Move.reconcile should support a list of lines
Following the #5256 (closed), it is not very good to reconcile a group of unrelated lines together. So to improve the performance we should redesign the API of Move.reconcile to work with a list of lines which will create the reconciliation records in a bunch.
I don't think it is needed to improve the performance of the write-off part because it is normally used in manual process which will only be performed on a single list lines.