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)```
self.assertEqual(set([ab, a, b]), set(with_a_or_b), "Search for category_id contains cat_a or cat_b failed.")
        
        with_a_or_with_b = partners.search(cr, uid, ['|', ('category_id', 'in', [cat_a]), ('category_id', 'in', [cat_b])])
        self.assertEqual(set([ab, a, b]), set(with_a_or_with_b), "Search for category_id contains cat_a or contains cat_b failed.")
        
        with_a_and_b = partners.search(cr, uid, [('category_id', 'in', [cat_a]), ('category_id', 'in', [cat_b])])
        self.assertEqual(set([ab]), set(with_a_and_b), "Search for category_id contains cat_a and cat_b failed.")
        
        without_a_or_b = partners.search(cr, uid, [('category_id', 'not in', [cat_a, cat_b])])
        self.assertTrue(all(i not in without_a_or_b for i in [a, b, ab]), "Search for category_id doesn't contain cat_a or cat_b failed (1).")
        self.assertTrue(c in without_a_or_b, "Search for category_id doesn't contain cat_a or cat_b failed (2).")
        
        without_a_and_without_b = partners.search(cr, uid, [('category_id', 'not in', [cat_a]), ('category_id', 'not in', [cat_b])])
        self.assertTrue(all(i not in without_a_and_without_b for i in [a, b, ab]), "Search for category_id doesn't contain cat_a and cat_b failed (1).")
        self.assertTrue(c in without_a_and_without_b, "Search for category_id doesn't contain cat_a and cat_b failed (2).")
        
        without_a = partners.search(cr, uid, [('category_id', 'not in', [cat_a])])
        self.assertTrue(a not in without_a, "Search for category_id doesn't contain cat_a failed (1).")
        self.assertTrue(ab not in without_a, "Search for category_id doesn't contain cat_a failed (2).")
        self.assertTrue(set([b, c]).issubset(set(without_a)), "Search for category_id doesn't contain cat_a failed (3).")
        
        without_b = partners.search(cr, uid, [('category_id', 'not in', [cat_b])])
        self.assertTrue(b not in without_b, "Search for category_id doesn't contain cat_b failed (1).")
        self.assertTrue(ab not in without_b, "Search for category_id doesn't contain cat_b failed (2).")
        self.assertTrue(set([a, c]).issubset(set(without_b)), "Search for category_id doesn't contain cat_b failed (3).")
        
        
        
        
    def test_10_expression_parse(self):