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Using :includes with variables and further queries
@projects = @user.projects.includes(:company => :workers)

@urgent = @companies.tagged_with('urgent')
@elevated = @companies.tagged_with('elevated')
@others = @companies.tagged_with('urgent', 'elevated', :exclude => true)

# view:
@urgent.each do |u| ... end
@elevated.each do |e| ... end
@others.each do |o| ... end

@projects = @user.projects.includes(:company => :workers)
@companies = Company.find(@projects.collect(&:id))

ordered_tags = ['urgent', 'elevated']

ordered_tags.each do |tag|
  @companies.tagged_with(tag).each do |company|
    my_render_logic
  end
end

@companies.tagged_with(*ordered_tags, :exclude => true).each do |company|
  my_render_logic
end