Add AccessibilityReports class

Part of #211389 (closed)

This feature will be behind a feature flag called accessibility_report_view.

What does this MR do?

Step #2 to introduce Accessibility Report comparison with our Merge Request Widget.

The entire feature has been developed on an MVC branch, this MR aims to break it down in smaller chunk.

Why are we doing this?

This MR adds a class called AccessibilityReports which will be used to generate our report comparison diff.

The implementation is following how we generate our TestReports.

Screenshots

You can see how the feature will look like with the screenshot provided below:

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