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perf(attachments): Improve bulk update attachments storage counters DEV-351 (#5835)

### 📣 Summary
Improved performance of storage counter updates when bulk trashing or
restoring attachments and projects.

### 📖 Description
- Refactors the logic for updating attachment storage counters on user
profiles and xforms during bulk trash or restore operations.
- With this PR, when a XForm is trashed or restored, only the
`UserProfile` storage counter will be updated. The XForm’s storage value
remains unchanged because trashed forms are excluded from queries and
considered deleted along with their attachments.

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