If nothing exist, I will customize the form P4314|W4314B Select Receipts to Match. I will keep the selected OVs in a tag table and hide these line in the said form. It will fulfill my requirement. But I always stay away from customizing standard objects.
And I have noted one more thing.
If I have to use the row security, the table F43121- Purchase Order Receiver file have multiple columns as primary key. So it will be a nightmare to use in the context of exclusive security. My guess is true or .. ?