Draft: Resolve "N+1 SQL queries in Projects::MergeRequestsController#index"

What does this MR do?

This is a pseudo fix for N+1 issue. It should not be merged.

Run bundle exec rspec ee/spec/controllers/projects/merge_requests_controller_spec.rb:62 to output queries related to the index action. It would print total number of queries on the top.

When 1 MR exists, there are 173 queries. When 20 MR exists, there are 230 queries.

My fix reduce the count back to 191.

Screenshots

Does this MR meet the acceptance criteria?

Conformity

• Changelog entry
• Documentation (if required)
• Code review guidelines
• Merge request performance guidelines
• Style guides
• Database guides
• Separation of EE specific content

Availability and Testing

• Review and add/update tests for this feature/bug. Consider all test levels. See the Test Planning Process.
• Tested in all supported browsers
• Informed Infrastructure department of a default or new setting change, if applicable per definition of done

Security

If this MR contains changes to processing or storing of credentials or tokens, authorization and authentication methods and other items described in the security review guidelines:

• Label as security and @ mention @gitlab-com/gl-security/appsec
• The MR includes necessary changes to maintain consistency between UI, API, email, or other methods
• Security reports checked/validated by a reviewer from the AppSec team

Closes #198028 (closed)