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)```
expression = openerp.osv.expression
        norm_domain = domain = ['&', (1, '=', 1), ('a', '=', 'b')]
        assert norm_domain == expression.normalize_domain(domain), "Normalized domains should be left untouched"
        domain = [('x', 'in', ['y', 'z']), ('a.v', '=', 'e'), '|', '|', ('a', '=', 'b'), '!', ('c', '>', 'd'), ('e', '!=', 'f'), ('g', '=', 'h')]
        norm_domain = ['&', '&', '&'] + domain
        assert norm_domain == expression.normalize_domain(domain), "Non-normalized domains should be properly normalized"
        
    def test_40_negating_long_expression(self):
        source = ['!','&',('user_id','=',4),('partner_id','in',[1,2])]
        expect = ['|',('user_id','!=',4),('partner_id','not in',[1,2])]
        self.assertEqual(expression.distribute_not(source), expect,
            "distribute_not on expression applied wrongly")
        pos_leaves = [[('a', 'in', [])], [('d', '!=', 3)]]
        neg_leaves = [[('a', 'not in', [])], [('d', '=', 3)]]
        source = expression.OR([expression.AND(pos_leaves)] * 1000)
        expect = source
        self.assertEqual(expression.distribute_not(source), expect,
            "distribute_not on long expression without negation operator should not alter it")
        source = ['!'] + source
        expect = expression.AND([expression.OR(neg_leaves)] * 1000)
        self.assertEqual(expression.distribute_not(source), expect,
            "distribute_not on long expression applied wrongly")
    def test_translate_search(self):