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)```
elif check_nulls and operator == 'not in':
                    query = '(%s AND %s."%s" IS NOT NULL)' % (query, table_alias, left)  # 
            else:  # 
                raise ValueError("Invalid  %r" % (leaf,))
        elif (left in model._columns) and model._columns[left]._type == "boolean" and ((operator == '=' and right is False) or (operator == '!=' and right is True)):
            query = '(%s."%s" IS NULL or %s."%s" = false )' % (table_alias, left, table_alias, left)
            params = []
        elif (right is False or right is None) and (operator == '='):
            query = '%s."%s" IS NULL ' % (table_alias, left)
            params = []
        elif (left in model._columns) and model._columns[left]._type == "boolean" and ((operator == '!=' and right is False) or (operator == '==' and right is True)):
            query = '(%s."%s" IS NOT NULL and %s."%s" != false)' % (table_alias, left, table_alias, left)
            params = []
        elif (right is False or right is None) and (operator == '!='):
            query = '%s."%s" IS NOT NULL' % (table_alias, left)
            params = []
        elif operator == '=?':
            if right is False or right is None:
                # 
                query = 'TRUE'
                params = []
            else:
                # 
                query, params = self.__leaf_to_sql(
                    create_substitution_leaf(eleaf, (left, '=', right), model))
        elif left == 'id':
            query = '%s.id %s %%s' % (table_alias, operator)
            params = right
        else:
            need_wildcard = operator in ('like', 'ilike', 'not like', 'not ilike')