Set `first_mentioned_in_commit_at` on issue closes

What does this MR do?

Currently first_mentioned_in_commit_at is set when the issue is referenced in the commit message. This workflow is not followed very often, which leads to missing cycle analytics data.

If an MR is merged and first_mentioned_in_commit_at is not set: look up the first commit in the MR and use its timestamp.

The change is behind feature flag: store_first_mentioned_in_commit_on_issue_close

• Related issue: #21865 (closed)
• Follow up issue: #207486 (closed)

Does this MR meet the acceptance criteria?

Conformity

• [-] Changelog entry
• [-] Documentation (if required)
• Code review guidelines
• Merge request performance guidelines
• Style guides
• [-] Database guides
• Separation of EE specific content

Availability 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
• [-] Informed Infrastructure department of a default or new setting change, if applicable per definition of done

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