Do not require approvals from codeowners when doing a revert

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Context

As part of a master-broken incident (gitlab-org/quality/engineering-productivity/master-broken-incidents#475 (closed)), we created a revert MR: !107719 (merged).

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.