Backend: Jobs that run on_failure are sometimes unexpectedly skipped when they also have optional needs
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### Summary
When a job has `when: on_failure`, it [should run](https://docs.gitlab.com/ee/ci/yaml/#when) when at least one other job in the same pipeline fails. When the job that has `when: on_failure` also has `needs`, the job is unexpectedly **skipped** when other jobs in the same pipeline fail.
If the `needs` are removed: the `when: on_failure` job works properly: it runs when other jobs in the same pipeline fail.
### Steps to reproduce
<!-- Describe how one can reproduce the issue - this is very important. Please use an ordered list. -->
1. Use a `.gitlab-ci.yml` file like the one shown below
2. Observe that the `build` job fails
3. Observe that the `rollback` job is skipped (The `rollback` job should run because `build` failed.)
<summary>Expand to see the.gitlab-ci.yml</summary>
<details>
<pre>
build_job:
stage: build
script:
- exit 1
test_job:
stage: test
script:
- date
rollback_job:
stage: deploy
needs:
- job: test_job
optional: true
- job: build_job
optional: true
script:
- date
when: on_failure
</pre>
</details>
### Proposal
The reason is that we are skipping the job if it is a DAG job and needs any `skipped` or `ignored` job; The below condition should be modified to accommodate this scenario for when it occurs.
https://gitlab.com/gitlab-org/gitlab/-/blob/13a24803c5569aea2e62b439991b7a99f4334e50/lib/gitlab/ci/status/composite.rb#L35-37
```ruby
if @dag && any_skipped_or_ignored?
# The DAG job is skipped if one of the needs does not run at all.
'skipped'
```
### Example Project
This unexpected behavior can be observed in the :globe_with_meridians: **Public** [gitlab-gold/briecarranza/issues/when-on-failure](https://gitlab.com/gitlab-gold/briecarranza/issues/when-on-failure) project.
### What is the current *bug* behavior?
<!-- Describe what actually happens. -->
A job with `when: on_failure` is skipped when it contains `needs` and at least one job in the pipeline has failed.

### What is the expected *correct* behavior?
A job with `when: on_failure` and `needs` should **run** when at least one other job in in the pipeline has failed.

The screenshot above shows what things should look like. Removing the `needs` altogether permits things to look like the screenshot above.
### Relevant logs and/or screenshots
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as it's tough to read otherwise. -->
### Output of checks
<!-- If you are reporting a bug on GitLab.com, uncomment below -->
<!-- This bug happens on GitLab.com -->
<!-- /label ~"reproduced on GitLab.com" -->
#### Results of GitLab environment info
<!-- Input any relevant GitLab environment information if needed. -->
<details>
<summary>Expand for output related to GitLab environment info</summary>
<pre>
(For installations with omnibus-gitlab package run and paste the output of:
`sudo gitlab-rake gitlab:env:info`)
(For installations from source run and paste the output of:
`sudo -u git -H bundle exec rake gitlab:env:info RAILS_ENV=production`)
</pre>
</details>
#### Results of GitLab application Check
<!-- Input any relevant GitLab application check information if needed. -->
<details>
<summary>Expand for output related to the GitLab application check</summary>
<pre>
(For installations with omnibus-gitlab package run and paste the output of:
`sudo gitlab-rake gitlab:check SANITIZE=true`)
(For installations from source run and paste the output of:
`sudo -u git -H bundle exec rake gitlab:check RAILS_ENV=production SANITIZE=true`)
(we will only investigate if the tests are passing)
</pre>
</details>
### Possible fixes
<!-- If you can, link to the line of code that might be responsible for the problem. -->
### Possible Workarounds
- Remove the `needs` from the `rollback` job completely
- This may not be feasible for some environments.
- Possibly: move the jobs that _may_ fail to the another stage in the pipeline
- I wrote "sometimes" in the issue title because there is one specific set of circumstances I have identified thus far where the presence of `when: on_failure` and optional `needs` do work as expected. See [this example pipeline](https://gitlab.com/gitlab-gold/briecarranza/issues/when-on-failure/-/pipelines/755503330).
A few more thoughts on this:
Observe that the optional `needs` job fails.
The [documentation on `needs:optional`](https://docs.gitlab.com/ee/ci/yaml/#needsoptional) notes:
> To need a job that sometimes does not exist in the pipeline, add `optional: true` to the `needs` configuration.
That sounds like it's about the absence or presence of the needed job and not about the success or failure of the job.
- [ ] Is the thought above right?
It is not possible to use `allow_failure` to work around this because we also note in the docs:
> - If `allow_failure: true` is set, the job is always considered successful, and later jobs with [`when: on_failure`](https://docs.gitlab.com/ee/ci/yaml/#when) don’t start if this job fails.e
issue
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