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Changes between Version 1 and Version 2 of Ticket #34811, comment 2

-              v1
+              v2
 If that can be of any help, we've observed that MySQL's query planer can be pretty bad at using composite indexes when `OR` conditions are involved and had to resort to using `UNION` to target them.
 Re-writing your lookup to move the `filling_id=pk` outside of the `OR` should help MySQL at figuring out that the `filing_id` index can be used at least.
+Re-writing your lookup to move the `filling_id=pk` outside of the `OR`, since it's used by both, might help MySQL figuring out that the `filing_id` index can be used at least.
 {{{#!python
 …
         OR `taxobjects_taxinput` . `deleted` > ?
+    )
-LIMIT
+  ?
 }}}
+Otherwise I'm pretty sure that using `union` will perform great but it comes with some ORM limitations #28519.
+{{{#!python
+TaxInput.objects.filter(
+    filling_id=pk,
+    updated_at__gt=last_engine.created_at,
+).union(
+    TaxInput.objects.filter(
+        filling_id=pk,
+        deleted__gt=last_engine.created_at,
+    )
+)
+}}}
+{{{#!sql
+SELECT
+  *
+FROM
+  `taxobjects_taxinput`
+WHERE
+    `taxobjects_taxinput` . `filling_id` = ?
+    AND `taxobjects_taxinput` . `updated_at` > ?
+UNION
+SELECT
+  *
+FROM
+  `taxobjects_taxinput`
+WHERE
+    `taxobjects_taxinput` . `filling_id` = ?
+    AND `taxobjects_taxinput` . `deletedt` > ?
+}}}