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 ids2:
                            operator = 'in'
                    elif isinstance(right, collections.Iterable):
                        ids2 = right
                    else:
                        ids2 = [right]
                    if not ids2:
                        if operator in ['like', 'ilike', 'in', '=']:
                            #n
                            call_null = False
                            push(create_substitution_leaf(leaf, FALSE_LEAF, model))
                    else:
                        # 
                        if comodel._fields[column._fields_id].store:
                            ids1 = select_from_where(cr, column._fields_id, comodel._table, 'id', ids2, operator)
                        else:
                            recs = comodel.browse(cr, SUPERUSER_ID, ids2, {'prefetch_fields': False})
                            ids1 = recs.mapped(column._fields_id).ids
                        if ids1:
                            call_null = False
                            o2m_op = 'not in' if operator in NEGATIVE_TERM_OPERATORS else 'in'
                            push(create_substitution_leaf(leaf, ('id', o2m_op, ids1), model))
                        elif operator in ('like', 'ilike', 'in', '='):
                            # 
                            call_null = False
                            push(create_substitution_leaf(leaf, FALSE_LEAF, model))
                if call_null:
                    o2m_op = 'in' if operator in NEGATIVE_TERM_OPERATORS else 'not in'
                    # 
                    if comodel._fields[column._fields_id].store: