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
fct_domain = []
                else:
                    fct_domain = column.search(cr, uid, model, left, [leaf.leaf], context=context)
                if not fct_domain:
                    leaf.leaf = TRUE_LEAF
                    push(leaf)
                else:
                    # 
                    # 
                    for domain_element in reversed(fct_domain):
                        push(create_substitution_leaf(leaf, domain_element, model))
                    # 
                    # 
            # 
            # 
            # 
            # 
            elif column._type == 'one2many' and operator == 'child_of':
                ids2 = to_ids(right, comodel, context)
                if column._obj != model._name:
                    dom = child_of_domain(left, ids2, comodel, prefix=column._obj)
                else:
                    dom = child_of_domain('id', ids2, model, parent=left)
                for dom_leaf in reversed(dom):
                    push(create_substitution_leaf(leaf, dom_leaf, model))
            elif column._type == 'one2many':
                call_null = True
                if right is not False:
                    if isinstance(right, basestring):
                        ids2 = [x[0] for x in comodel.name_search(cr, uid, right, [], operator, context=context, limit=None)]