fix(categories): eliminate N+1 query in dropdowns controller

[sentry]

This PR addresses an N+1 query issue in Category::DropdownsController#show.

The categories_scope method was updated to include .includes(:parent). Previously, the view was iterating over categories and accessing their parent association, leading to a separate database query for each category to fetch its parent. By eager-loading the parent association, this change reduces the number of database queries and improves performance.

Fixes SURE-APP-167

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[chatgpt-codex-connector]

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[chatgpt-codex-connector]

Remove the unused parent preload

For families with subcategories, this adds a parent-preload query and allocates another set of Category records on every dropdown request, but the rendered path never reads the association: Category::Group.for groups by parent_id, _row.html.erb checks parent_id, and Category#display_name does not access parent. The same row partial also renders @recent_categories without preloading parents. Thus this change does not eliminate an N+1 in this action and instead introduces fixed query and memory overhead.

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