Deals are made with people not with companies and although I really like to the Contact Roles section of an opportunity there does not appear to be a way to link multiple accounts to a potential.
In the B2B world there are often many contacts from different accounts involved in getting opportunities closed. We often deal with multiple media or creative agencies looking after the same end client.
By linking Potentials to Contacts and then specifying which contact is the primary one for the potential in the case of multiples (for funnel/pipeline value reporting pruposes) would be a better way to link records.
Cheers
Bret B