Write spec to verify IssueReferenceFilter does not have N+1

Spun from #327630 (closed)

A spec needs to be added to verify that IssueReferenceFilter does not have an N+1 problem. See Check for N+1 in ExternalIssueReferenceFilter (!69222 - merged) for an example of what needs to get added.

Implementation Guide

See Check for N+1 in ExternalIssueReferenceFilter (!69222 - merged) for an example of what needs to get added.