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)```
BaseModel._where_calc = self._base_model_where_calc
        super(test_expression, self).tearDown()
    def test_00_in_not_in_m2m(self):
        registry, cr, uid = self.registry, self.cr, self.uid
        
        categories = registry('res.partner.category')
        cat_a = categories.create(cr, uid, {'name': 'test_expression_category_A'})
        cat_b = categories.create(cr, uid, {'name': 'test_expression_category_B'})
        partners = registry('res.partner')
        a = partners.create(cr, uid, {'name': 'test_expression_partner_A', 'category_id': [(6, 0, [cat_a])]})
        b = partners.create(cr, uid, {'name': 'test_expression_partner_B', 'category_id': [(6, 0, [cat_b])]})
        ab = partners.create(cr, uid, {'name': 'test_expression_partner_AB', 'category_id': [(6, 0, [cat_a, cat_b])]})
        c = partners.create(cr, uid, {'name': 'test_expression_partner_C'})
        
        
        
        with_a = partners.search(cr, uid, [('category_id', 'in', [cat_a])])
        self.assertEqual(set([a, ab]), set(with_a), "Search for category_id in cat_a failed.")
        with_b = partners.search(cr, uid, [('category_id', 'in', [cat_b])])
        self.assertEqual(set([ab, b]), set(with_b), "Search for category_id in cat_b failed.")
        
        with_a_or_b = partners.search(cr, uid, [('category_id', 'in', [cat_a, cat_b])])