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/addons/base/tests/test_expression.py
registry, cr, uid = self.registry, self.cr, self.uid
        users_obj = registry('res.users')
        
        a = users_obj.create(cr, uid, {'name': 'test_A', 'login': 'test_A'})
        b1 = users_obj.create(cr, uid, {'name': 'test_B', 'login': 'test_B'})
        b1_user = users_obj.browse(cr, uid, [b1])[0]
        b2 = users_obj.create(cr, uid, {'name': 'test_B2', 'login': 'test_B2', 'parent_id': b1_user.partner_id.id})
        
        user_ids = users_obj.search(cr, uid, [('name', 'like', 'test')])
        self.assertEqual(set(user_ids), set([a, b1, b2]), 'searching through inheritance failed')
        user_ids = users_obj.search(cr, uid, [('name', '=', 'test_B')])
        self.assertEqual(set(user_ids), set([b1]), 'searching through inheritance failed')
        
        user_ids = users_obj.search(cr, uid, [('child_ids.name', 'like', 'test_B')])
        self.assertEqual(set(user_ids), set([b1]), 'searching through inheritance failed')
        
        
        user_ids = users_obj.search(cr, uid, [('name', 'like', 'test'), ('parent_id', '=?', False)])
        self.assertEqual(set(user_ids), set([a, b1, b2]), '(x =? False) failed')
        user_ids = users_obj.search(cr, uid, [('name', 'like', 'test'), ('parent_id', '=?', b1_user.partner_id.id)])
        self.assertEqual(set(user_ids), set([b2]), '(x =? id) failed')
    def test_20_auto_join(self):
        registry, cr, uid = self.registry, self.cr, self.uid
        unaccent = get_unaccent_wrapper(cr)