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fix(attachments): fix user profile counter bug on attachment deletion after project transfer TASK-1828 (#5756)

### 📣 Summary
Fixes a bug where storage counter on `UserProfile` was not updated
correctly when deleting or restoring attachments after transferring a
project to a new owner.


### 📖 Description
There was a bug affecting attachment storage usage tracking: when a
project was transferred to a new owner, the storage counter on the new
owner's `UserProfile` object was not updated correctly if attachments
were later trashed or restored.

This PR updates the attachment trash logic to ensure that ownership is
correctly reassigned before applying any storage counter updates. It
also adds a unit test to verify the correctness of counter updates
during transfer, trash, and restore operations.

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