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 = 7257 
WHERE 
  cscart_products_categories.product_id IN (
    88048, 90324, 90326, 88050, 88051, 88052, 
    88053, 88054, 87900, 87901, 87990, 
    87961, 88088, 87875, 87937, 90323, 
    87950, 87959, 90826, 87952, 88004, 
    88056, 88057, 88058, 87998, 88000, 
    88037, 90329, 90330, 90331
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00117

JSON explain

{
  "query_block": {
    "select_id": 1,
    "cost_info": {
      "query_cost": "64.18"
    },
    "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": 71,
            "rows_produced_per_join": 71,
            "filtered": "100.00",
            "using_index": true,
            "cost_info": {
              "read_cost": "7.39",
              "eval_cost": "7.10",
              "prefix_cost": "14.49",
              "data_read_per_join": "1K"
            },
            "used_columns": [
              "product_id",
              "category_id",
              "link_type"
            ],
            "attached_condition": "(`nuie_scalesta_net`.`cscart_products_categories`.`product_id` in (88048,90324,90326,88050,88051,88052,88053,88054,87900,87901,87990,87961,88088,87875,87937,90323,87950,87959,90826,87952,88004,88056,88057,88058,87998,88000,88037,90329,90330,90331))"
          }
        },
        {
          "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": 71,
            "filtered": "100.00",
            "cost_info": {
              "read_cost": "17.75",
              "eval_cost": "7.10",
              "prefix_cost": "39.34",
              "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": 3,
            "filtered": "5.00",
            "cost_info": {
              "read_cost": "17.75",
              "eval_cost": "0.36",
              "prefix_cost": "64.19",
              "data_read_per_join": "9K"
            },
            "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
87875 7241,7309,7346,7208M
87900 7262,7256M
87901 7262,7256M
87937 7345,7347,7259M
87950 7345,7347,7259M
87952 7345,7347,7259M
87959 7320,7260M
87961 7320,7260M
87990 7320,7260M
87998 7320,7260M
88000 7320,7260M
88004 7345,7347,7259M
88037 7262,7256M
88048 7345,7347,7259M
88050 7345,7347,7259M
88051 7345,7347,7259M
88052 7320,7260M
88053 7320,7260M
88054 7320,7260M
88056 7262,7256M
88057 7262,7256M
88058 7262,7256M
88088 7262,7256M
90323 7265,7247M
90324 7265,7247M
90326 7265,7247M
90329 7265,7247M
90330 7265,7247M
90331 7265,7247M
90826 7241,7309,7346,7208M