Refactor N+1 query specs on issue lists

Mario Celirequested to merge
377514-refactor-n+1-specs into master

What does this MR do and why?

MR 3/4 of covering all the specs we have at the project level for the issues query on the root level. This part focuses on N+1 query specs

MR acceptance checklist

This checklist encourages us to confirm any changes have been analyzed to reduce risks in quality, performance, reliability, security, and maintainability.

Related to #377514 (closed)

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