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Is self.partner_id always known at this stage ? I've not looked in details but I know scenarios (e.g. CODA files import) where the account number is used to find the partner.
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Yes the partner_id is always known at this stage.
The only call to that method is this:
if self.account_number and self.partner_id and not self.partner_bank_id: self.partner_bank_id = self._find_or_create_bank_account()
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There are maybe other places where Odoo is looking for bank account without using the partner but I only fix the issue on the reconciliation widget provided by Odoo.