def METHOD_NAME(self, configs_and_owner_ids, filters: Optional[List[Dict]] = None):
    # Design in order to optimize performance on Entity creation.
    # Maintainability and readability were impacted.
    if not filters:
        filters = [{}]
    res = {}
    configs_and_owner_ids = set(configs_and_owner_ids)
    for config, owner in configs_and_owner_ids:
        entry = self.__get_entities_by_config_and_owner(config.id, owner, filters)
        if entry:
            entity = self.converter._model_to_entity(entry)
            key = config, owner
            res[key] = entity
    return res