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 isinstance(right, basestring) or \
                            right and isinstance(right, (tuple, list)) and all(isinstance(item, basestring) for item in right):
                        push(create_substitution_leaf(leaf, _get_expression(comodel, cr, uid, left, right, operator, context=context), model))
                    else:
                        # 
                        push_(leaf)
            # 
            # 
            # 
            #    
            # 
            # 
            else:
                if column._type == 'datetime' and right and len(right) == 10:
                    if operator in ('>', '<='):
                        right += ' 23:59:59'
                    else:
                        right += ' 00:00:00'
                    push(create_substitution_leaf(leaf, (left, operator, right), model))
                elif column.translate and right:
                    need_wildcard = operator in ('like', 'ilike', 'not like', 'not ilike')
                    sql_operator = {'=like': 'like', '=ilike': 'ilike'}.get(operator, operator)
                    if need_wildcard:
                        right = '%%%s%%' % right
                    inselect_operator = 'inselect'
                    if sql_operator in NEGATIVE_TERM_OPERATORS:
                        # 
                        sql_operator = sql_operator[4:] if sql_operator[:3] == 'not' else '='
                        inselect_operator = 'not inselect'
                    unaccent = self._unaccent if sql_operator.endswith('like') else lambda x: x