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refactor(attachment): add delete status to attachments to (pre) support manual deletion TASK-1529 (#5596)

### 📣 Summary
Introduced a delete status for attachments to prepare for manual
deletion support.


### 📖 Description
A new delete status has been added to attachments, allowing the system
to track attachments marked for deletion without immediately removing
them. This refactor is a preparatory step for supporting manual
attachment deletion in the future.

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