Eager load rails associations with nested scopes

It is common to apply some extra scopes when fetching AR relationships, for examples, if we have countries and states, we might want all the countries starting with the letter A and all their states that starts with the letter B, this will automatically create a n+1 query problem since it nees to iterate over each country and fetch all states, but, Rails provides a way to eager load these associations easily:

states_scope = State.where("name ilike 'b%'")
countries = Country.where("name ilike 'a%'")
# This is the magic
ActiveRecord::Associations::Preloader.new.preload(countries, :states, states_scope)

# Now you can invoke coutries.each(:states) and it wont cause queries N+1
countries.map {|country| { country.id => country.states.size }

Normally, you would have to define another relationship in order to eager load the association, but it is not needed using this approach:

class Country < AR::Base
  has_many :states
  has_many :states_starting_with_b, -> { where("name ilike 'b%'") }, foreign_key: :state_id, class_name: "State"
end

# Then
Country.includes(:states_starting_with_b).where("name ilike 'a%'")

But this approach does not scale, it requires to define tons of relationships