Disable BrowsingTopics by stubbing out BrowsingTopicsServiceImpl (#34969)

* Disable BrowsingTopics by stubbing out BrowsingTopicsServiceImpl

Instead of relying on the kBrowsingTopics feature flag to disable
BrowsingTopics, stub out BrowsingTopicsServiceFactory in chromium_src
so the service is never created regardless of feature flag state.

- Override BrowsingTopicsServiceFactory to always return nullptr
- Remove kBrowsingTopics feature flag override (no longer needed)
- Update test filters to cover all BrowsingTopics browser tests
- Update renderer comment to reflect new disabling approach

Resolves https://github.com/brave/brave-browser/issues/53825

* Fix copyright year and add missing deleted move operators

* Address review: use #define include pattern instead of full file replacement

Replace full chromium_src file overrides with the minimal #define +
#include pattern. Only BuildServiceInstanceForBrowserContext is
overridden to return nullptr; all other factory methods use the
upstream implementation.

* Address review: simplify to filter-only changes

Remove chromium_src overrides for BrowsingTopicsServiceFactory — the
upstream factory already returns nullptr when kBrowsingTopics is
disabled via feature flag. Only update test filter files to use
wildcard patterns for all BrowsingTopics-related tests.

test/filters/browser_tests.filter

@@ -744,12 +744,10 @@
 -All/BrowsingDataModelBrowserTest.TopicsAccessReportedCorrectly/*
 -All/BrowsingTopicsSubresourceRequestTest.*
 -AttestationBrowsingTopicsBrowserTest.*
--BrowsingTopicsBrowserTestNoTestingConfig.CalculationResultUkm
-# These tests are flaky due to a race in TestAnnotator's async model info
-# callback. Already disabled upstream with DISABLED_ prefix.
-# https://github.com/brave/brave-browser/issues/53618
--BrowsingTopicsInternalsBrowserTest.ClassifierTab
--BrowsingTopicsInternalsBrowserTest.ClassifierTab_ModelUnavailable
+-BrowsingTopicsBrowserTestNoTestingConfig.*
+-BrowsingTopicsDisabledBrowserTest.*
+-BrowsingTopicsDisabledInternalsBrowserTest.*
+-BrowsingTopicsInternalsBrowserTest.*
 -ChromeAttributionAttestationsBrowserTest.AttributionUponAttestationsLoading
 -ChromeAttributionBrowserTest.AttestedSiteCanReceiveAttributionReport
 -ChromeAttributionBrowserTest.SourceClicked_FeatureRecorded
@@ -2845,7 +2843,7 @@
 -BrowserViewTestRefreshOnly.*
 -BrowsingDataCounterUtilsBrowserTest.*
 -BrowsingDataRemoverBrowserTest.*
--BrowsingTopicsAnnotationGoldenDataBrowserTest.GoldenData
+-BrowsingTopicsAnnotationGoldenDataBrowserTest.*
 -BrowsingTopicsBrowserTest.*
 -CaptivePortalBlockingPageTest.*
 -CaptivePortalBrowserTest.*

test/filters/content_unittests.filter

@@ -145,7 +145,7 @@
 -AttributionStorageSqlMigrationsTest.MigrateVersion56ToCurrent
 -AttributionStorageSqlTest.*
 -AttributionSuitableContextTest.ConversionMeasurementDisabled_NonSuitable
--BrowsingTopicsURLLoaderTest.TopicsNotEligibleDueToFromFencedFrame
+-BrowsingTopicsURLLoaderTest.*
 -KeepAliveAttributionRequestHelperTest.*
 -LocalResourceURLLoaderFactoryCanServeTest/LocalResourceURLLoaderFactoryCanServeTest.CanServe/1
 -LocalResourceURLLoaderFactoryCanServeTest/LocalResourceURLLoaderFactoryCanServeTest.CanServe/2