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)```
import unittest2
import openerp
import openerp.osv.expression as expression
from openerp.osv.expression import get_unaccent_wrapper
from openerp.osv.orm import BaseModel
import openerp.tests.common as common
class test_expression(common.TransactionCase):
    def _reinit_mock(self):
        self.query_list = list()
    def _mock_base_model_where_calc(self, model, *args, **kwargs):
        """ Mock build_email to be able to test its values. Store them into
            some internal variable for latter processing. """
        self.query_list.append(self._base_model_where_calc(model, *args, **kwargs))
        
        return self.query_list[-1]
    def setUp(self):
        super(test_expression, self).setUp()
        
        self._reinit_mock()
        self._base_model_where_calc = BaseModel._where_calc
        BaseModel._where_calc = lambda model, cr, uid, args, context: self._mock_base_model_where_calc(model, cr, uid, args, context)
    def tearDown(self):