CODEOWNERS approval rules is not consistent with the files shown on the "Changes" tab
### Background
In https://gitlab.com/gitlab-org/gitlab/-/issues/442002#note_1800730962, it's confirmed that if there are files changed in MR source/target branch and not displayed on the MR's "Changes" tab, CODEOWNERS approval rules aren't updated accordingly.
We fixed this before in https://gitlab.com/gitlab-org/gitlab/-/merge_requests/87359 so it seems there's a regression.
### Workaround
Rebase the MR and outdated CODEOWNER approval rule will be removed.
### Proposed fix
https://gitlab.com/gitlab-org/gitlab/-/merge_requests/146604
issue