SELECT 
  cscart_products_categories.product_id, 
  GROUP_CONCAT(
    IF(
      cscart_products_categories.link_type = "M", 
      CONCAT(
        cscart_products_categories.category_id, 
        "M"
      ), 
      cscart_products_categories.category_id
    )
  ) AS category_ids, 
  product_position_source.position AS position 
FROM 
  cscart_products_categories 
  INNER JOIN cscart_categories ON cscart_categories.category_id = cscart_products_categories.category_id 
  AND cscart_categories.storefront_id IN (0, 1) 
  AND (
    cscart_categories.usergroup_ids = '' 
    OR FIND_IN_SET(
      0, cscart_categories.usergroup_ids
    ) 
    OR FIND_IN_SET(
      1, cscart_categories.usergroup_ids
    )
  ) 
  AND cscart_categories.status IN ('A', 'H') 
  LEFT JOIN cscart_products_categories AS product_position_source ON cscart_products_categories.product_id = product_position_source.product_id 
  AND product_position_source.category_id = 7344 
WHERE 
  cscart_products_categories.product_id IN (
    88066, 88075, 88082, 87958, 89982, 89983, 
    89984, 88046, 88045, 87987, 87997, 
    88026, 88047, 88048, 88050, 88051, 
    87937, 87950, 87952, 88004, 87948, 
    88029, 93794, 94496, 94499, 94501, 
    94515, 94581, 94843, 94850
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.01508

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "81.29"
    },
    "grouping_operation": {
      "using_filesort": false,
      "nested_loop": [
        {
          "table": {
            "table_name": "cscart_products_categories",
            "access_type": "range",
            "possible_keys": [
              "PRIMARY",
              "link_type",
              "pt"
            ],
            "key": "pt",
            "used_key_parts": [
              "product_id"
            ],
            "key_length": "3",
            "rows_examined_per_scan": 90,
            "rows_produced_per_join": 90,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "9.29",
              "eval_cost": "9.00",
              "prefix_cost": "18.29",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (88066,88075,88082,87958,89982,89983,89984,88046,88045,87987,87997,88026,88047,88048,88050,88051,87937,87950,87952,88004,87948,88029,93794,94496,94499,94501,94515,94581,94843,94850))"
          }
        },
        {
          "table": {
            "table_name": "product_position_source",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "pt"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id",
              "product_id"
            ],
            "key_length": "6",
            "ref": [
              "const",
              "nuie_scalesta_net.cscart_products_categories.product_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 90,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "22.50",
              "eval_cost": "9.00",
              "prefix_cost": "49.79",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "position"
            ]
          }
        },
        {
          "table": {
            "table_name": "cscart_categories",
            "access_type": "eq_ref",
            "possible_keys": [
              "PRIMARY",
              "c_status",
              "p_category_id"
            ],
            "key": "PRIMARY",
            "used_key_parts": [
              "category_id"
            ],
            "key_length": "3",
            "ref": [
              "nuie_scalesta_net.cscart_products_categories.category_id"
            ],
            "rows_examined_per_scan": 1,
            "rows_produced_per_join": 4,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "22.50",
              "eval_cost": "0.45",
              "prefix_cost": "81.29",
              "data_read_per_join": "11K"
            },
            "used_columns": [
              "category_id",
              "usergroup_ids",
              "status",
              "storefront_id"
            ],
            "attached_condition": "((`nuie_scalesta_net`.`cscart_categories`.`storefront_id` in (0,1)) and ((`nuie_scalesta_net`.`cscart_categories`.`usergroup_ids` = '') or (0 <> find_in_set(0,`nuie_scalesta_net`.`cscart_categories`.`usergroup_ids`)) or (0 <> find_in_set(1,`nuie_scalesta_net`.`cscart_categories`.`usergroup_ids`))) and (`nuie_scalesta_net`.`cscart_categories`.`status` in ('A','H')))"
          }
        }
      ]
    }
  }
}

Result

product_id category_ids position
87937 7347,7259M,7345
87948 7259M,7345,7347
87950 7259M,7345,7347
87952 7347,7345,7259M
87958 7347,7345,7259M
87987 7347,7345,7259M
87997 7347,7345,7259M
88004 7345,7259M,7347
88026 7347,7259M,7345
88029 7347,7345,7259M
88045 7347,7345,7259M
88046 7259M,7345,7347
88047 7259M,7347,7345
88048 7259M,7347,7345
88050 7259M,7347,7345
88051 7347,7345,7259M
88066 7259M,7345,7347
88075 7347,7345,7259M
88082 7347,7259M,7345
89982 7347,7345,7259M
89983 7347,7345,7259M
89984 7347,7345,7259M
93794 7259M,7347,7345
94496 7347,7345,7259M
94499 7259M,7347,7345
94501 7345,7347,7259M
94515 7345,7259M,7347
94581 7345,7259M,7347
94843 7345,7259M,7347
94850 7345,7259M,7347