Github importer - Avoid touching MR when importing pull request `merged by` field

What does this MR do?

When importing a Pull Request merged by field, if the user cannot be mapped to a Gitlab user, a note is created, which touch the MergeRequest (callback). This callback can be skipped by setting the importing attribute of the note to true.

Related to: #289671 (closed)

Screenshots (strongly suggested)

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