Spike: Replace existing BranchesFinder with Gitlab::Git::Finders::RefsFinder
## Summary
This is a spike to explore replacing the existing `BranchesFinder` with `Gitlab::Git::Finders::RefsFinder` to identify any missing functionality before proceeding with the full implementation.
## Background
As part of the effort to move branch/tag searching to Gitaly (Epic &11057), we need to evaluate whether the new `Gitlab::Git::Finders::RefsFinder` can fully replace the existing `BranchesFinder` functionality.
The new `RefsFinder` was implemented in https://gitlab.com/gitlab-org/gitlab/-/merge_requests/125718 but is currently unused. This spike will help identify any gaps in functionality that need to be addressed.
## Acceptance Criteria
- [ ] Analyze the current `BranchesFinder` implementation and document all its features
- [ ] Test `Gitlab::Git::Finders::RefsFinder` against the same use cases
- [ ] Identify any missing functionality in the new finder
- [ ] Document performance differences (if any)
- [ ] Create follow-up issues for any identified gaps
- [ ] Provide recommendation on whether to proceed with the replacement
## Current Known Limitations
From the epic discussion, the new implementation currently has these limitations:
- Only supports glob-based searching (no regular expression support)
- No sorting support yet
- No pagination support yet
## Definition of Done
- [ ] Comprehensive comparison document created
- [ ] All missing functionality identified and documented
- [ ] Follow-up issues created for any gaps
- [ ] Clear recommendation provided on next steps
## Related
- Epic: &11057
- Original MR: https://gitlab.com/gitlab-org/gitlab/-/merge_requests/125718
- Related tags issue: https://gitlab.com/gitlab-org/gitlab/-/issues/372051
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