Move Create merge request action to top of page in issues and incidents

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Issue

The Create merge request action is on the same row as emojis, after the description.

• This creates alignment issues depending on screen width/number of applied emojis
• If there aren't any emojis, the button is floating by itself on the right side of the page, looking sort of out of place (especially since it's a confirm button)
• The emojis and Create merge request aren't actually related to each other, yet their placement makes it seem like they are

Proposal

Move Create merge request to top of page (I haven't worked out the details yet 😅)