Fix subqueryload losing .and_() criteria when combined with of_type()

Fix subqueryload losing .and_() criteria when combined with of_type()

Fixed issue where :func:`_orm.subqueryload` combined with
:meth:`.PropComparator.of_type` and :meth:`.PropComparator.and_` would
silently drop the additional filter criteria, causing all related objects
to be loaded instead of only those matching the filter.  The
:class:`.LoaderCriteriaOption` was being constructed against the base
entity rather than the effective entity indicated by
:meth:`.PropComparator.of_type`.  Pull request courtesy Arya Rizky.

Fixes: #13207
Closes: #13290
Pull-request: https://github.com/sqlalchemy/sqlalchemy/pull/13290
Pull-request-sha: b7a8617cdee3757f4af4abdb4ff0090d69bb1fb5

Change-Id: I2c24652ec112511deaf39dbb9d6197e2097904ed