according to #2677

* Move is_assigned? and is_being_xx? methods to IssueCommonality

  This is behavior merge requests have in common with issues. Moved
  methods to IssueCommonality role. Put specs directly into
  merge_request_spec because setup differs for issues and MRs
  specifically in the "closed" factory to use.

* Add MergeRequestObserver. Parallels IssueObserver in almost every way.

  Ripe for refactoring.

* Rename MailerObserver to NoteObserver

  With merge request observing moved out of MailerObserver, all that
  was left was Note logic. Renamed to NoteObserver, added tests and
  updated application config for new observer names. Refactored
  NoteObserver to use the note's author and not rely on current_user.

* Set current_user for MergeRequestObserver

  IssueObserver and MergeRequestObserver are the only observers that
  need a reference to the current_user that they cannot look up on
  the objects they are observing.

Didn't bother with files in db/, config/, or features/

Any associations, validations, delegates, scopes and methods that
were exactly the same in both Issue and MergeRequest models have been
moved to a new IssueCommonality module (role) that gets included by each
class.

There was actually quite a bit of duplication, because MergeRequests are
basically just specialized Issues.

Must have snuck in during one of the multiple rebases while observers were
being refactored.

Update IssueObserver to create a Note on the issue its being closed.