Partially addresses #47424.

Adds `#build_notification_recipients` to `NotificationRecipientService`
that returns the `NotificationRecipient` objects in order to be able to
access the new attribute `reason`.

This new attribute is used in the different notifier methods in order to
add the reason as a header: `X-GitLab-NotificationReason`.

Only the reason with the most priority gets sent.