Clean up ActiveRecord code in TodosFinder and TodoService

What does this MR do?

This refactors the TodosFinder Finder and the TodoService Service classes according to our new code reuse guidelines.

TODO

  • Tests for PendingTodosFinder
  • Tests for UsersWithPendingTodosFinder
  • Tests for TodosFinder#any_for_target?
  • Tests for Todo.for_target
  • Tests for Todo.for_commit
  • Tests for Todo.any_for_target?
  • Tests for Todo.update_state

Does this MR meet the acceptance criteria?

Edited by Dmytro Zaporozhets (DZ)

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