- Odoo 13 includes the biggest ORM refactoring since OpenERP 8, focusing on performance improvements by optimizing the in-memory cache, reducing SQL queries, and delaying computations. - Key changes include a single unified cache, preferring in-memory updates over SQL, optimizing dependency trees, and avoiding unnecessary format conversions to reduce overhead. - Onchange methods are being deprecated in favor of computed fields, which provide a cleaner separation of business logic and interface concerns. Computed fields work both in Python and JavaScript and have well-defined dependencies.