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
for token in domain:
        negate = stack.pop()
        # 
        if is_leaf(token):
            if negate:
                left, operator, right = token
                if operator in TERM_OPERATORS_NEGATION:
                    .append((left, TERM_OPERATORS_NEGATION[operator], right))
                else:
                    .append(NOT_OPERATOR)
                    .append(token)
            else:
                .append(token)
        elif token == NOT_OPERATOR:
            stack.append(not negate)
        elif token in DOMAIN_OPERATORS_NEGATION:
            .append(DOMAIN_OPERATORS_NEGATION[token] if negate else token)
            stack.append(negate)
            stack.append(negate)
        else:
            .append(token)
    return 
# 
# Generic leaf manipulation
# 
def _quote(to_quote):
    if '"' not in to_quote:
        return '"%s"' % to_quote
    return to_quote
def generate_table_alias(src_table_alias, joined_tables=[]):