Report Criteria Using an Indirectly Related Form? Example Criteria: RelatedForm.RelatedFormsRelatedForm.ClientEmailAccounts.contains(zoho.loginuserid) - Potential Critical Limitation of Zoho?

Report Criteria Using an Indirectly Related Form? Example Criteria: RelatedForm.RelatedFormsRelatedForm.ClientEmailAccounts.contains(zoho.loginuserid) - Potential Critical Limitation of Zoho?

Hi all (especially @zoho)
I would like to use a Form field in a related Form's related Form (i.e. Widgets>Factory>Account) as part of the Criteria I use for filtering a Report in Zoho (Widgets are related directly to a Factory, but I want to use the Factory's direct relation to the Account Form as a Criterion but can't access the Account Form's fields in the Criteria box).

To explain I will give a quick example and background of what I currently do to enable deeper filtering of data in my Customer Portal:

I have an Account Form that includes each user's (of the Customer Portal) Company Name and a multi-line field that is populated with all of the email addresses that belong to that company. These email addresses are the same ones the customers use to sign in to the Customer Portal with. Example:

Account
Company Name Client Email Accounts
Acme Co. tim@acme.com, suzy@acme.com, jerry@acme.com

I created reports for the Customer Portal and I utilized the following Report Criteria to filter records based on the logged in user's email address:

Account.Client_Email_Accounts.contains(zoho.loginuserid)

This works great for filtering data at a more granular level than just the "Added_User" field provides. The problem with the approach above is that the Account Form needs to be related to whatever Form I am trying to Report out. So for instance, if Acme sells Widgets, I need to ensure the Widget Form relates to Account directly or I wont be able to obtain a reference to "Account.Client_Email_Accounts" in my Criteria field. Currently if the Form is not directly related you can not reference it's fields at all. 

The problem that's created is that sometimes the Factory that make Widgets is sold. In the industry when a Factory is sold, all the Widgets in the Factory transfer to the new owner immediately (new Account). The problem is thus that each Widget has a direct relationship (which is redundant) with the Account Form in order to access the "Account.Client_Email_Accounts" field as explained above. This means that when the Factory changes ownership simply by changing its directly related Account, the Widgets themselves stay tied to the redundant Account relationship (necessary for to obtain Account.Client_Email_Accounts field in the criteria for the Report).

I know this is not the most straight-forward question, thus I will propose a sub-optimal solution in order to hopefully clarify my intent. I believe a poor solution to this problem would be to:

Create a Form "Factory Transfers". Within this Form use Deluge to obtain all Widgets that were created in the related Factory. Loop through each Widget changing it's directly related Account to update the Account to the new Factory owner. Finally update the Factory to also be under the new owner's Account.

I worry however that since there are thousands of Widgets that the Deluge execution limit will be hit, however, I can't conceptualize another way around this. It appears this is a hard limitation in Zoho. 

PLEASE advise, I would really appreciate some expert chiming in on this apparent limitation of Zoho's design.