Race condition when issue is closed by merge commit and merge request
### Summary
When a merge request contains "Closes #43533433" and the merge request commit for this merge request contains "Closes #43533433" it is possible that we will execute `Issues::CloseService` twice. This results in duplicate system notes being added to the issue and duplicate emails being sent.
### Steps to reproduce
1. Create an issue
2. Create a merge request that closes the issue
3. Merge the merge request preserving "Closes" phrase in the merge commit message
It's a race condition so you may have to repeat it multiple times to see it.
### Relevant logs and/or screenshots

issue