I make individual commits for addressing review comments. It's sometimes helpful to see this during further review both for existing or new reviewers. They get squashed like any others afterwards. I don't see how it would be valuable after something is merged to master that I renamed a bunch of variables, extracted a method somewhere and added one test after a reviewer commented that I missed a case.
Refactorings are sometimes done with a separate PR and sometimes not. Depends on the size. From our discussion we might have different philosophies on when to do that. And yes at our company merging and deploying a refactoring to master is totally acceptable and done frequently. Even if the ticket takes longer in the end, gets scrapped etc. the refactoring can probably stand on its own and be valuable if we extracted it to its own PR.
Association should be there through tickets. We may have a different idea of what small is and what will be in such a commit. Let's have a made up example:
You are building something that has a table view for some data. That feature is out there. But the table doesn't have sorting capabilities and no filtering and no paging. It just displays everything.
There are individual tickets for adding each of these. Sorting is a small PR because the table component you use actually has that capability. You add the flag to enable sorting and the definition for the default sort and release it.
Filtering is another ticket. Filtering is harder. The API this is based on doesn't support filtering and isn't owned by your team. If this had been part of the same feature branch and released together customers would have nothing yet. Instead they have sorting already. You decide to do filtering via API and not in the UI after fetching everything. So off to create a ticket for the other team and talking to them. Maybe you can help out and do it for them but in any case this will take a while.
While waiting for their answer you move on to Paging! Yet another ticket. You notice that your table component doesn't support infinite scrolling. You want to have that though instead of individual paging. You create two PRs. One to the table component which adds infinite scrolling. This is an individual PR that is regression tested against all the other users of it in your code base. Once that's done you merge it. Why wait? Then you PR the actual change to use infinite scrolling with your specific table. This is at this point still based on that API that doesn't do filtering so you still always retrieve all data. But with lots of data it still helps rendering speed and the API is reasonably fast even with thousands of rows.
You create a new ticket to clean this up and make it work by retrieving paged data once the API also does filtering. Or maybe you never will.