don’t count tasks that are not defined as list items correctly

Closes #26068

See merge request !8526

This reverts commit e9d8fc94.

Encoding.default_external was chosen over
Encoding.default_internal because File.read is
returning Encoding.default_external, therefore
we should align with it. Alternatively, we could
force both of them to be Encoding.default_internal.

However, ideally this should be determined by different
projects. For example, some projects might want to use
an encoding different to what GitLab is using.

This might not happen soon though.

Closes #27052

Factories with a project association use `:empty_project` by default

See merge request !8770

Use `:empty_project` where possible in helper specs

See merge request !8796

Use `:empty_project` where possible in controller specs

See merge request !8797

Use `:empty_project` where possible in finder specs

See merge request !8794

Use hashrocket for dasherized attribute

Closes #27203

See merge request !8775

[ci skip]

Resolve "regression in commit title bar"

Closes #27013

See merge request !8751

Resolve "Branch index delete button inconsistently spaced and misaligned"

Closes #24895

See merge request !8646

Display project ID

Closes #18350

See merge request !8572

Fix access to the wiki code via HTTP when repository feature disabled

Closes #26518

See merge request !8758

Copying a rendered issue/comment will paste into GFM textareas as actual GFM

See merge request !8597

Color + and - signs in diffs to increase code legibility

Closes #26186

See merge request !8768

Resolve "Line numbers now in copy pasta data"

Closes #27021

See merge request !8706

Fix race conditions for AuthorizedProjectsWorker

Closes #26194 and #26310

See merge request !8701

[ci skip]

Fixed label select toggle not updating correctly

Closes #26119

See merge request !8601

Fix autocomplete initial undefined state (loading)

Closes #26775

See merge request !8667

Prevent removal of input that is the parent dropdown element

Closes #25312

See merge request !8397

Fix CI requests concurrency

See merge request !8760

Backport changes introduced by https://gitlab.com/gitlab-org/gitlab-ee/merge_requests/1078

See merge request !8657

# Conflicts:
#	app/assets/javascripts/lib/utils/common_utils.js.es6

Fix mini-pipeline stage tooltip text wrapping

Closes #27014

See merge request !8771

Display fullscreen button on small screens

Closes #19891

See merge request !5302

Otherwise Ruby 2.1 is not happy.
Signed-off-by: NRémy Coutable <remy@rymai.me>