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 isinstance(right, bool):
                _logger.warning("The  '%s' should use the '=' or '!=' operator." % (leaf,))
                if operator == 'in':
                    r = 'NOT NULL' if right else 'NULL'
                else:
                    r = 'NULL' if right else 'NOT NULL'
                query = '(%s."%s" IS %s)' % (table_alias, left, r)
                params = []
            elif isinstance(right, (list, tuple)):
                params = list(right)
                check_nulls = False
                for i in range(len(params))[::-1]:
                    if params[i] == False:
                        check_nulls = True
                        del params[i]
                if params:
                    if left == 'id':
                        instr = ','.join(['%s'] * len(params))
                    else:
                        ss = model._columns[left]._symbol_set
                        instr = ','.join([ss[0]] * len(params))
                        params = map(ss[1], params)
                    query = '(%s."%s" %s (%s))' % (table_alias, left, operator, instr)
                else:
                    # 
                    query = 'FALSE' if operator == 'in' else 'TRUE'
                if check_nulls and operator == 'in':
                    query = '(%s OR %s."%s" IS NULL)' % (query, table_alias, left)
                elif not check_nulls and operator == 'not in':
                    query = '(%s OR %s."%s" IS NULL)' % (query, table_alias, left)