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)```
openerp/osv/expression.py
#
#
#
#
#
""" Domain expression processing
The main duty of this module is to compile a domain expression into a
SQL query. A lot of things should be documented here, but as a first
step in the right direction, some tests in test_osv_expression.yml
might give you some additional information.
For legacy reasons, a domain uses an inconsistent two-levels abstract
syntax (domains are regular Python data structures). At the first
level, a domain is an expression made of terms (sometimes called
leaves) and (domain) operators used in prefix notation. The available
operators at this level are '!', '&', and '|'. '!' is a unary 'not',
'&' is a binary 'and', and '|' is a binary 'or'.  For instance, here
is a possible domain. (<term> stands for an arbitrary term, more on
this later.)::
    ['&', '!', <term1>, '|', <term2>, <term3>]
It is equivalent to this pseudo code using infix notation::