Postgresql 13 query engine regression

Hi,

I am running Postgresql 13 as a backend for Odoo, and I believe I have
discovered a regression with the query engine.

This (simplified) query generated by the ORM takes 47.683s to complete
(the result set is empty):
SELECT "account_bank_statement_line".id
FROM "account_bank_statement_line"
LEFT JOIN "account_move" AS "account_bank_statement_line__move_id"
ON ("account_bank_statement_line"."move_id" =
"account_bank_statement_line__move_id"."id")
WHERE
(
("account_bank_statement_line"."move_id" in
(
SELECT "account_move".id
FROM "account_move"
WHERE ("account_move"."state" = 'posted')
AND ("account_move"."company_id" IS NULL OR
("account_move"."company_id" in (1)))
ORDER BY "account_move"."id"
)
)
AND ("account_bank_statement_line__move_id"."journal_id" = 29)
)
ORDER BY "account_bank_statement_line__move_id"."date" DESC,
"account_bank_statement_line"."id" DESC LIMIT 1

If I remove the "LIMIT 1" on the last line, the query completes in 0.036s.

If I remove the WHERE clause, the query completes in 0.032s.

If I run the original query on Postgresql 12.6 (on a lower spec'd
host), it completes in 0.067s.
--
Jonathan Chen <jonc(at)chen(dot)org(dot)nz>