First commit here adds spec coverage which actually exercises the ranking/ordering portion of these classes -- previous coverage asserted correct results/count, but only had one relevant record in returned hash.

Second commit converts some of these reports to rely on the implicit key->count map we get from doing a group by with a count. If the rails-internal count_all naming ever changed here, this query would break but these specs would also break, so I think that's safe to rely on here.

Inspired by #32912 in that it's sort of a similar refactor/approach to making a map of counts.

Related to #31862 in that I think some of those improvements would make sense to resurrect if this merges (specifically, I think the scopes, constants, and private method extractions are useful - even if we dont take all of the more formatting-only type stuff).

Vaguely related to #32807 in that that's also about annual reports.