Related to https://gitlab.com/gitlab-org/gitlab/-/issues/396314+ While looking at the Validator class I noticed that we are calling `CodeOwners::Loader#entries` but we never actually access the entry `users` or `groups` which are [loaded](https://gitlab.com/gitlab-org/gitlab/-/blob/07224b53adf008d2f9a927d8b70ae952cc8b4e55/ee/lib/gitlab/code_owners/loader.rb#L23-26) We also load all the user, email, group, and role references, and instantiate Error objects because we using `CodeOwners::File` which will parse the entire file when really we just need to extract all of the matching paths contained in the file and ignore the sections and references. # Proposal Create a `CodeOwners::PathFinder` class (or move this logic into the [CodeOwners::Validator](https://gitlab.com/gitlab-org/gitlab/-/issues/396314) if it's simple enough) to only fetch the paths from the code owners file.