A noteworthy case of delegation inheritance is the Users model, res.users. It inherits from Partners (res.partner). This means that some of the fields that you can see on the User are actually stored in the Partner model (notably, the name field). When a new User is created, we also get a new automatically created Partner.

We should also mention that traditional inheritance with _inherit can also copy features into a new model, although in a less efficient way. This was discussed in the Adding features to a Model using inheritance recipe.