Poor performance for nested includes

[samvantoever]

• I've validated the bug against the latest version of DB packages

Describe the bug
When creating a query with includes that is multiple levels deep, the time to run useLiveQuery significantly increases up to 100ms on my machine (m1 macbook pro).

To Reproduce

db-perf-test.tsx

Steps to reproduce the behavior:
I've created a tanstack-router route that contains a test to simulate the problem.

Desktop (please complete the following information):

• OS: MacOS
• Browser: Chrome
• Version 149.0.7827.197