Fix N+1 queries on kanban board page

Tinker

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Description

The kanban board page has N+1 query issues that cause performance degradation:

**Primary Issue - Comments not eager loaded:**
- File: app/views/tickets/_kanban_card.html.haml:57-61
- The view accesses `ticket.comments.any?` and `ticket.comments.count` for each ticket card
- Comments are NOT included in the controller's eager loading

**Secondary Issue - Subtasks filtered in view:**
- File: app/views/tickets/_kanban_card.html.haml:80-86
- Even though subtasks are included, the view makes filtered queries:
  - `ticket.subtasks.where(status: 'done').count`
  - `ticket.subtasks.where.not(status: 'cancelled').count`

**Current state in DashboardController#kanban:**
- Line 22: `includes(:project, :assigned_agent, :subtasks)` - Missing `comments`
- Line 34-35: `includes(:assigned_agent, :subtasks)` - Missing `comments` and `:project`

**Tasks:**
1. Add `comments` to all ticket eager loading in the kanban action
2. Optionally add counter_cache columns for subtasks to avoid filtered queries in view
3. Verify the fix by loading the kanban page with a sufficient number of tickets

**Files to modify:**
- app/controllers/dashboard_controller.rb (kanban action)