I have written a bit of proof of concept code as an alternative implementation of http://bugs.koha-community.org/bugzilla3/show_bug.cgi?id=10363
Please let me know what you think! If you compare the original proposed Koha::AuthorisedValue with my alternate implementation, I think you'll see how much less code is needed. This makes it easier to understand, lowers the barrier to entry for new developers, reduces the chance of bugs and reduces overhead.
Kyle