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)```
if context is None:
                            context = {}
                        c = context.copy()
                        c['active_test'] = False
                        #S
                        operator = (operator in ['<', '>', '<=', '>=']) and 'in' or operator
                        dict_op = {'not in': '!=', 'in': '=', '=': 'in', '!=': 'not in'}
                        if isinstance(right, tuple):
                            right = list(right)
                        if (not isinstance(right, list)) and operator in ['not in', 'in']:
                            operator = dict_op[operator]
                        elif isinstance(right, list) and operator in ['!=', '=']:  # 
                            operator = dict_op[operator]
                        res_ids = [x[0] for x in comodel.name_search(cr, uid, right, [], operator, limit=None, context=c)]
                        if operator in NEGATIVE_TERM_OPERATORS:
                            res_ids.append(False)  # 
                        return left, 'in', res_ids
                    #