Nonetheless, you are right to consider items table as the reference.
We need one, and we agree on this principle.
What is done with this commit is :
- adding support for marc subfields not linked to items table.
+ removing some $dbh parameters in some function signature.
I think this is rel2_2 style programming and may be avoided using C4::Context->dbh.
Or there is a reason using dbh parameter that you know and not me.