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
else:
                left, operator, right = leaf.leaf
            path = left.split('.', 1)
            model = leaf.model
            field = model._fields.get(path[0])
            column = model._columns.get(path[0])
            comodel = model.pool.get(getattr(field, 'comodel_name', None))
            # 
            # 
            # 
            # 
            # 
            # 
            if leaf.is_operator() or leaf.is_true_leaf() or leaf.is_false_leaf():
                push_(leaf)
            # 
            # 
            # 
            #    
            # 
            # 
            #    
            #    
            # 
            # 
            elif not column and path[0] in model._inherit_fields:
                # 
                #  
                #                    
                next_model = model.pool[model._inherit_fields[path[0]][0]]