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
stack = []
        params = []
        # 
        self..reverse()
        for leaf in self.:
            if leaf.is_leaf(internal=True):
                q, p = self.__leaf_to_sql(leaf)
                params.insert(0, p)
                stack.append(q)
            elif leaf.leaf == NOT_OPERATOR:
                stack.append('(NOT (%s))' % (stack.pop(),))
            else:
                ops = {AND_OPERATOR: ' AND ', OR_OPERATOR: ' OR '}
                q1 = stack.pop()
                q2 = stack.pop()
                stack.append('(%s %s %s)' % (q1, ops[leaf.leaf], q2,))
        assert len(stack) == 1
        query = stack[0]
        joins = ' AND '.join(self.joins)
        if joins:
            query = '(%s) AND %s' % (joins, query)
        return query, tools.flatten(params)
#