Merge branch 'nd/prevent-comparing-deleted-epic-and-work-item' into 'master'

Prevent reporting mismatch for deleted records

See merge request https://gitlab.com/gitlab-org/gitlab/-/merge_requests/152198



Merged-by: Nicolas Dular <ndular@gitlab.com>
Approved-by: Joseph Wambua <jjoshua@gitlab.com>
Approved-by: Eugenia Grieff <egrieff@gitlab.com>