I'll move this to the Service Management discussion board.
What's the actual query?
Tasks and Incidents have their own Escalations. So you have Tasks that can breach, and Incidents that can breach. How are you going to track the tasks that are holding up the Incident? Is it the Incident breaching you are looking at, or the task breaching? AssignmentAssocResolutionEscWatch is only tracking tasks that have breached against their own escalations.
You would have to first get a list of all incidents that breached. You would then have to iterate over that list to gather the list of tasks attached to each item, which also has to have a linking to Escalation Watch so you can track the tasks that breached.
If it was only because the task wasn't completed, that would make things a bit easier.
from Incident Inc
Inner Join FRS_data_Escalation_watch Esc
On Inc.ResolutionEscLink_Recid = Esc.Recid
Inner Join Task Tas
on Tas.ParentLink_RecID = Inc.RecId
Where Esc.BreachPassed = 1
AND Tas.Status <> 'Completed'