Sync requirement and requirement issues state

What does this MR do and why?

This is part of state IIB of migrating requirements to work items(issues of type requirement).

Syncs state between issues(of type requirement) and requirements from both ends. Also makes sure no desync happens and if it happens logs an error.

• On UpdateRequirementService it uses a pseudo transaction to avoid desync already implemented on !64929 (merged)
• Issues::UpdateService and Issues::CloseService it uses a regular ActiveRecord transaction to avoid desync

related to #337190 (closed)

MR acceptance checklist

This checklist encourages us to confirm any changes have been analyzed to reduce risks in quality, performance, reliability, security, and maintainability.

• I have evaluated the MR acceptance checklist for this MR.

app/services/issues/close_service.rb

@@ -20,9 +20,11 @@ def execute(issue, commit: nil, notifications: true, system_note: true, skip_aut
     def close_issue(issue, closed_via: nil, notifications: true, system_note: true)
       if issue.is_a?(ExternalIssue)
         close_external_issue(issue, closed_via)
+
+        return issue
       end
 
-      if issues_enabled?(issue) && issue.close(current_user)
+      if issues_enabled?(issue) && perform_close(issue)
         event_service.close_issue(issue, current_user)
         create_note(issue, closed_via) if system_note
 
@@ -49,16 +51,18 @@ def close_issue(issue, closed_via: nil, notifications: true, system_note: true)
 
     private
 
+    # Overriden on EE
+    def perform_close(issue)
+      issue.close(current_user)
+    end
+
+    # Overriden on EE
     def issues_enabled?(issue)
-      # In order to sync requirements and requirements issues
-      # we need to be able to close issues even if issues feature is disabled.
-      # For more information check: https://gitlab.com/gitlab-org/gitlab/-/issues/337190
-      project.issues_enabled? || issue.requirement.present?
+      project.issues_enabled?
     end
 
+    # Overriden on EE
     def can_close?(issue, skip_auth: false)
-      return true if skip_auth
-
       can?(current_user, :update_issue, issue) || issue.is_a?(ExternalIssue)
     end