Audit failed 2-factor login attempt

What does this MR do?

Record an audit event on failed second factor attempt. This allows administrator to identify potential attacks when someone knows the account password but doesn't have access to the second factor. This covers all 2-factor methods: OTP, UTF and WebAuthn. This MR ensures we cover the one highlighted in orange.

graph LR
  A[User login with password] --> B{Password<br>authenticated?}
  B -->|Successful| C{2-factor<br>authenticated?}
  B -->|Failed| D[- Increment failed login<br>- Audit log]
  C -->|Successful| E[Logged in]
  C -->|Failed| F[- Increment failed login<br>- Audit log]

  classDef orange fill:#f96
  class F orange

Relates #16826 (closed)

Does this MR meet the acceptance criteria?

Conformity

• Changelog entry
• Documentation (if required)
• Code review guidelines
• Merge request performance guidelines
• Style guides
• Database guides
• Separation of EE specific content

Availability and Testing

• Review and add/update tests for this feature/bug. Consider all test levels. See the Test Planning Process.
• Tested in all supported browsers
• [-] Informed Infrastructure department of a default or new setting change, if applicable per definition of done

Security

If this MR contains changes to processing or storing of credentials or tokens, authorization and authentication methods and other items described in the security review guidelines:

• [-] Label as security and @ mention @gitlab-com/gl-security/appsec
• [-] The MR includes necessary changes to maintain consistency between UI, API, email, or other methods
• [-] Security reports checked/validated by a reviewer from the AppSec team