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
ids1 = select_distinct_from_where_not_null(cr, column._fields_id, comodel._table)
                    else:
                        ids2 = comodel.search(cr, uid, [(column._fields_id, '!=', False)], context=context)
                        recs = comodel.browse(cr, SUPERUSER_ID, ids2, {'prefetch_fields': False})
                        ids1 = recs.mapped(column._fields_id).ids
                    push(create_substitution_leaf(leaf, ('id', o2m_op, ids1), model))
            elif column._type == 'many2many':
                rel_table, rel_id1, rel_id2 = column._sql_names(model)
                #F
                if operator == 'child_of':
                    ids2 = to_ids(right, comodel, context)
                    dom = child_of_domain('id', ids2, comodel)
                    ids2 = comodel.search(cr, uid, dom, context=context)
                    if comodel == model:
                        push(create_substitution_leaf(leaf, ('id', 'in', ids2), model))
                    else:
                        subquery = 'SELECT "%s" FROM "%s" WHERE "%s" IN %%s' % (rel_id1, rel_table, rel_id2)
                        # 
                        subquery = cr.mogrify(subquery, [tuple(ids2)])
                        push(create_substitution_leaf(leaf, ('id', 'inselect', (subquery, [])), internal=True))
                else:
                    call_null_m2m = True
                    if right is not False:
                        if isinstance(right, basestring):
                            res_ids = [x[0] for x in comodel.name_search(cr, uid, right, [], operator, context=context, limit=None)]
                            if res_ids:
                                operator = 'in'
                        else:
                            if not isinstance(right, list):
                                res_ids = [right]