Impacted versions:

8, 9, 10, master

Steps to reproduce:

Run `odoo shell --log-level=debug_sql` on a database where accounting is installed with demo data.

```
>>> AML = env['account.move.line']
>>> AML.search([('tax_ids.amount', '=', 15)])
```

You get the following trace of 4 sql statements:

The first one is ok:
```sql
SELECT "account_tax".id FROM "account_tax" WHERE (("account_tax"."active" = %s)  AND  ("account_tax"."amount" = %s)) ORDER BY "account_tax"."sequence"  
```

The second one can be improved and is discussed in https://github.com/odoo/odoo/pull/16066, it's not the point of this issue.
```sql
SELECT "account_move_line_id" FROM "account_move_line_account_tax_rel" WHERE "account_tax_id" IN %s
```

Then it does the same query twice with apparently no good reason (at least none I understand).
```sql
SELECT "account_move_line".id FROM "account_move_line" WHERE ("account_move_line"."id" in (%s)) ORDER BY "account_move_line"."date" DESC,"account_move_line"."id" DESC 
SELECT "account_move_line".id FROM "account_move_line" WHERE ("account_move_line"."id" in (%s)) ORDER BY "account_move_line"."date" DESC,"account_move_line"."id" DESC 
```

The problem has its source [here](https://github.com/odoo/odoo/blob/b8ce0db8e105ed3c9ab4aefe8bce5028764694f4/odoo/osv/expression.py#L879): at first glance I'd say lines 879 and 880 could be replaced with

```leaf.leaf = (path[0], 'in', right_ids)```
instr = unaccent('%s')
                    if sql_operator == 'in':
                        # 
                        instr = '(%s)' % ', '.join(['%s'] * len(right))
                    subselect = """WITH temp_irt_current (id, name) as (
                            SELECT ct.id, coalesce(it.value,ct.{quote_left})
                            FROM {current_table} ct 
                            LEFT JOIN ir_translation it ON (it.name = %s and 
                                        it.lang = %s and 
                                        it.type = %s and 
                                        it.res_id = ct.id and 
                                        it.value != '')
                            ) 
                            SELECT id FROM temp_irt_current WHERE {name} {operator} {right} order by name
                            """.format(current_table=model._table, quote_left=_quote(left), name=unaccent('name'), 
                                       operator=sql_operator, right=instr)
                    params = (
                        model._name + ',' + left,
                        context.get('lang') or 'en_US',
                        'model',
                        right,
                    )
                    push(create_substitution_leaf(leaf, ('id', inselect_operator, (subselect, params)), model, internal=True))
                else:
                    push_(leaf)
        # 
        # 
        # 
        # 
        joins = set()