records_by_owner

# File activerecord/lib/active_record/associations/preloader/association.rb, line 29
        def records_by_owner
          # owners can be duplicated when a relation has a collection association join
          # #compare_by_identity makes such owners different hash keys
          @records_by_owner ||= preloaded_records.each_with_object({}.compare_by_identity) do |record, result|
            owners_by_key[convert_key(record[association_key_name])].each do |owner|
              (result[owner] ||= []) << record
            end
          end
        end