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)```
for leaf in self.:
            joins |= set(leaf.get_join_conditions())
        self.joins = list(joins)
    def __leaf_to_sql(self, eleaf):
        model = eleaf.model
        leaf = eleaf.leaf
        left, operator, right = leaf
        # 
        assert operator in (TERM_OPERATORS + ('inselect', 'not inselect')), \
            "Invalid operator %r in  %r" % (operator, leaf)
        assert leaf in (TRUE_LEAF, FALSE_LEAF) or left in model._fields \
            or left in MAGIC_COLUMNS, "Invalid field %r in  %r" % (left, leaf)
        assert not isinstance(right, BaseModel), \
            "Invalid value %r in  %r" % (right, leaf)
        table_alias = '"%s"' % (eleaf.generate_alias())
        if leaf == TRUE_LEAF:
            query = 'TRUE'
            params = []
        elif leaf == FALSE_LEAF:
            query = 'FALSE'
            params = []
        elif operator == 'inselect':
            query = '(%s."%s" in (%s))' % (table_alias, left, right[0])
            params = right[1]
        elif operator == 'not inselect':
            query = '(%s."%s" not in (%s))' % (table_alias, left, right[0])
            params = right[1]
        elif operator in ['in', 'not in']:
            # 
            #