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
sql_operator = {'=like': 'like', '=ilike': 'ilike'}.get(operator, operator)
            cast = '::text' if  sql_operator.endswith('like') else ''
            if left in model._columns:
                format = need_wildcard and '%s' or model._columns[left]._symbol_set[0]
                unaccent = self._unaccent if sql_operator.endswith('like') else lambda x: x
                column = '%s.%s' % (table_alias, _quote(left))
                query = '(%s %s %s)' % (unaccent(column + cast), sql_operator, unaccent(format))
            elif left in MAGIC_COLUMNS:
                    query = "(%s.\"%s\"%s %s %%s)" % (table_alias, left, cast, sql_operator)
                    params = right
            else:  # 
                raise ValueError("Invalid field %r in  %r" % (left, leaf))
            add_null = False
            if need_wildcard:
                if isinstance(right, str):
                    str_utf8 = right
                elif isinstance(right, unicode):
                    str_utf8 = right.encode('utf-8')
                else:
                    str_utf8 = str(right)
                params = '%%%s%%' % str_utf8
                add_null = not str_utf8
            elif left in model._columns:
                params = model._columns[left]._symbol_set[1](right)
            if add_null:
                query = '(%s OR %s."%s" IS NULL)' % (query, table_alias, left)
        if isinstance(params, basestring):
            params = [params]
        return query, params
    def to_sql(self):