Extract Issuables System Note Service

What does this MR do?

One part of !16708 (closed)

I decided to split this up into smaller MRs by accepting the downside of a bit code duplication (SystemNotes::BaseService).

With this refactoring SystemNoteService will become some kind of facade for the several sub system note services.

Additionally this MR removes the duplicate shared samples 'a system note' by adding an optional params hash so exclude_project could be provided to exclude the spec for a matching project (relevant for epics).

Screenshots

Does this MR meet the acceptance criteria?

Conformity

• Changelog entry
• Documentation created/updated or follow-up review issue created
• Code review guidelines
• Merge request performance guidelines
• Style guides
• Database guides
• Separation of EE specific content

Performance and Testing

• Review and add/update tests for this feature/bug. Consider all test levels. See the Test Planning Process.
• Tested in all supported browsers

Security

If this MR contains changes to processing or storing of credentials or tokens, authorization and authentication methods and other items described in the security review guidelines:

• Label as security and @ mention @gitlab-com/gl-security/appsec
• The MR includes necessary changes to maintain consistency between UI, API, email, or other methods
• Security reports checked/validated by a reviewer from the AppSec team

Closes #17597 (closed)