Extract shared codeowners logic into a gem

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Problem

There are two separate parser implementations for codeowners feature:

1. https://gitlab.com/gitlab-org/gitlab/-/blob/master/ee/lib/gitlab/code_owners/file.rb
2. https://gitlab.com/gitlab-com/www-gitlab-com/-/blob/master/lib/code_owners/file.rb

It leads to inconsistency and makes it harder to maintain both versions

Proposal

Extract common functionality into a gem

Challenges

1. GitLab and Handbook projects have different structure and dependencies. For instance, Handbook does not have a direct access to database, does not support feature flags and caches.