## sem includes(:user)

Comment Load (0.9ms)  SELECT user_id, count(*) as contributions FROM `comments` WHERE `comments`.`accepted` = 1 GROUP BY user_id ORDER BY contributions DESC LIMIT 10
  User Load (0.5ms)  SELECT `users`.* FROM `users` WHERE `users`.`id` = 1 LIMIT 1
  SQL (0.4ms)  SELECT COUNT(*) FROM `comments` WHERE `comments`.`accepted` = 1 AND (`comments`.user_id = 1)
  User Load (0.5ms)  SELECT `users`.* FROM `users` WHERE `users`.`id` = 2 LIMIT 1
  SQL (0.4ms)  SELECT COUNT(*) FROM `comments` WHERE `comments`.`accepted` = 1 AND (`comments`.user_id = 2)
  User Load (0.4ms)  SELECT `users`.* FROM `users` WHERE `users`.`id` = 3 LIMIT 1
  SQL (0.4ms)  SELECT COUNT(*) FROM `comments` WHERE `comments`.`accepted` = 1 AND (`comments`.user_id = 3)

## com includes(:user)

Comment Load (0.6ms)  SELECT `comments`.* FROM `comments` WHERE `comments`.`accepted` = 1 GROUP BY user_id ORDER BY updated_at DESC LIMIT 10
  User Load (0.8ms)  SELECT `users`.* FROM `users` WHERE (`users`.`id` IN (22,23,24))
  SQL (0.5ms)  SELECT COUNT(*) FROM `comments` WHERE `comments`.`accepted` = 1 AND (`comments`.user_id = 22)
  SQL (0.4ms)  SELECT COUNT(*) FROM `comments` WHERE `comments`.`accepted` = 1 AND (`comments`.user_id = 23)
  SQL (0.4ms)  SELECT COUNT(*) FROM `comments` WHERE `comments`.`accepted` = 1 AND (`comments`.user_id = 24)