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
# 
                    if len(path) > 1:
                        right = comodel.search(
                            cr, uid, [(path[1], operator, right)],
                            context=context)
                        operator = 'in'
                    recs = model.browse(cr, uid, [], context=context)
                    domain = field.determine_domain(recs, operator, right)
                if not domain:
                    leaf.leaf = TRUE_LEAF
                    push(leaf)
                else:
                    for elem in reversed(domain):
                        push(create_substitution_leaf(leaf, elem, model))
            # 
            # 
            # 
            # 
            # 
            elif isinstance(column, fields.function) and not column.store:
                # 
                if not column._fnct_search:
                    _logger.error(
                        "Field '%s' (%s) can not be searched: "
                        "non-stored function field without fnct_search",
                        column.string, left)
                    # 
                    if _logger.isEnabledFor(logging.DEBUG):
                        _logger.debug(''.join(traceback.format_stack()))
                    #