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
""" Return a domain implementing the child_of operator for [(left,child_of,ids)],
                either as a range using the parent_left/right tree lookup fields
                (when available), or as an expanded [(left,in,child_ids)] """
            if not ids:
                return FALSE_DOMAIN
            if left_model._parent_store and (not left_model.pool._init):
                # 
                # 
                doms = []
                for o in left_model.browse(cr, uid, ids, context=context):
                    if doms:
                        doms.insert(0, OR_OPERATOR)
                    doms += [AND_OPERATOR, ('parent_left', '<', o.parent_right), ('parent_left', '>=', o.parent_left)]
                if prefix:
                    return [(left, 'in', left_model.search(cr, uid, doms, context=context))]
                return doms
            else:
                def recursive_children(ids, model, parent_field):