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)```
leaf.add_join_context(next_model, model._inherits[next_model._name], 'id', model._inherits[next_model._name])
                push(leaf)
            elif left == 'id' and operator == 'child_of':
                ids2 = to_ids(right, model, context)
                dom = child_of_domain(left, ids2, model)
                for dom_leaf in reversed(dom):
                    new_leaf = create_substitution_leaf(leaf, dom_leaf, model)
                    push(new_leaf)
            elif not column and path[0] in MAGIC_COLUMNS:
                push_(leaf)
            elif not field:
                raise ValueError("Invalid field %r in leaf %r" % (left, str(leaf)))
            # 
            # 
            # 
            #    
            #      
            #    
            #      
            # 
            #    
            # 
            #    
            # 
            elif len(path) > 1 and column and column._type == 'many2one' and column._auto_join:
                # 
                leaf.add_join_context(comodel, path[0], 'id', path[0])
                push(create_substitution_leaf(leaf, (path[1], operator, right), comodel))
            elif len(path) > 1 and column and column._type == 'one2many' and column._auto_join:
                #