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
# legal in the processed term.
NEGATIVE_TERM_OPERATORS = ('!=', 'not like', 'not ilike', 'not in')
# Negation of domain expressions
DOMAIN_OPERATORS_NEGATION = {
    AND_OPERATOR: OR_OPERATOR,
    OR_OPERATOR: AND_OPERATOR,
}
TERM_OPERATORS_NEGATION = {
    '<': '>=',
    '>': '<=',
    '<=': '>',
    '>=': '<',
    '=': '!=',
    '!=': '=',
    'in': 'not in',
    'like': 'not like',
    'ilike': 'not ilike',
    'not in': 'in',
    'not like': 'like',
    'not ilike': 'ilike',
}
TRUE_LEAF = (1, '=', 1)
FALSE_LEAF = (0, '=', 1)
TRUE_DOMAIN = [TRUE_LEAF]
FALSE_DOMAIN = [FALSE_LEAF]
_logger = logging.getLogger(__name__)
# 
# Generic domain manipulation
# 
def normalize_domain(domain):