Job Failed #3286436340 - Too many SQL queries were executed in Projects::IssuesController#create

Job #3286436340 failed for d6641383:

https://gitlab.com/gitlab-org/gitlab/-/jobs/3286436340#L1359

Too many SQL queries were executed in Projects::IssuesController#create: a maximum of 100 is allowed but 101 SQL queries were executed

The job succeed after a retry: https://gitlab.com/gitlab-org/gitlab/-/jobs/3286723786

I'd propose to quarantine the spec and investigate the cause.