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
""" Initialize the ExtendedLeaf
            :attr [string, tuple] leaf: operator or tuple-formatted domain
                expression
            :attr obj model: current working model
            :attr list _models: list of chained models, updated when
                adding joins
            :attr list join_context: list of join contexts. This is a list of
                tuples like ``(lhs, table, lhs_col, col, link)``
                where
                lhs
                    source (left hand) model
                model
                    destination (right hand) model
                lhs_col
                    source model column for join condition
                col
                    destination model column for join condition
                link
                    link column between source and destination model
                    that is not necessarily (but generally) a real column used
                    in the condition (i.e. in many2one); this link is used to
                    compute aliases
        """
        assert isinstance(model, BaseModel), 'Invalid leaf creation without table'
        self.join_context = join_context or []
        self.leaf = leaf
        # 
        self.normalize_leaf()
        #