Introduce ReportsComparer class

Ref: #271077 (closed)

What does this MR do?

Following up !48385 (merged)

This MR introduces a new abstract class ReportsComparer.

It extracts shareable business logic used to build a diff report between the head and the base pipeline.

Why are we doing this?

1. This will facilitate future report comparison
2. It will unify how we create a diff for other reports
3. Make our schema consistent on the frontend
4. Consolidate reports comparison framework

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