Execution Plan Estimates vs Actuals with Inequality Filters

I have the following SQL query:

declare @p1 INT = 20240703;
declare @p2 INT = 20240703;
declare @p3 NVARCHAR(50) = N'USA';

SELECT R.taxareaid, R.filtertypes
FROM region R
JOIN country C ON R.countryid = C.countryid 
where C.name = @p3
and  R.effdate = @p2
ORDER BY R.taxareaid 
OPTION (RECOMPILE);

https://www.brentozar.com/pastetheplan/?id=B1FTNkXHkx

CREATE TABLE [dbo].[Region](
	[regionId] [numeric](18, 0) NOT NULL,
	[taxAreaId] [numeric](18, 0) NOT NULL,
	[effDate] [numeric](8, 0) NOT NULL,
	[expDate] [numeric](8, 0) NOT NULL,
	[countryId] [numeric](18, 0) NOT NULL,
	[mainDivisionId] [numeric](18, 0) NOT NULL,
	[subDivisionId] [numeric](18, 0) NOT NULL,
	[cityId] [numeric](18, 0) NOT NULL,
	[postalCodeId] [numeric](18, 0) NOT NULL,
	[cityCompressedId] [numeric](18, 0) NOT NULL,
	[subDivCompressedId] [numeric](18, 0) NOT NULL,
	[filterTypes] [numeric](32, 0) NOT NULL,
	[updateId] [numeric](18, 0) NOT NULL,
 CONSTRAINT pk_region PRIMARY KEY CLUSTERED 
(
	[regionId] ASC
)

### Problem: - **Execution Plan Estimates**: When I look at the execution plan, I notice that the estimates are much smaller than the actual rows processed. Although I'm using OPTION (RECOMPILE) to prevent parameter sniffing, I'm still not getting accurate estimates. I’ve also updated statistics on the region table using a full scan, but the estimates are still incorrect. - **TempDB Spill**: The query is leading to a spill to TempDB during sorting. ### What I’ve Tried: 1. **Updated Statistics**: I performed a full scan to update statistics on the region table. 2. **Indexes**: I created an index on region(taxareaid) and a composite index on (countryid, effdate, expdate, taxareaid), but I am still seeing sorting in the execution plan. ### My Questions: 1. **How can I get more accurate execution plan estimates** to avoid the TempDB spill during sorting? 2. **How can I avoid the sorting operation entirely?** Are there other strategies I can try, given that indexing doesn’t seem to resolve the issue?