This gist sums up our findings on the issue. https://gist.github.com/kirel/5678865
It boils down to ActiveRecord::Scoping::Named::ClassMethods#scope
using ActiveRecord::SpawnMethods#merge
which implements the unexpected but intended behavior.
Rails 4 will not use merge und thus behave as expected (see https://github.com/rails/rails/commit/cd26b6ae7c1546ef8f38302661bbedf8cb487311). Meanwhile the workaround is to just avoid scope and use class methods instead.