Do not require approvals from codeowners when doing a revert
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## Context
As part of a master-broken incident (https://gitlab.com/gitlab-org/quality/engineering-productivity/master-broken-incidents/-/issues/475), we created a revert MR: https://gitlab.com/gitlab-org/gitlab/-/merge_requests/107719.
## The problem
This MR was approved by a backend maintainer, but it still needed another approval, as it changed some other files.
## The proposal
Skip some approvals for revert MRs.
issue