[ads] sometimes tab events are not processed after browser restart

[btlechowski]

Description

Follow up to #38373

Steps to reproduce

1. Clean profile
2. Run Brave with

--enable-logging=stderr --vmodule="*/variations/*"=6,"*/bat-native-ledger/*"=6,"*/brave_rewards/*"=6,"*/bat-native-ads/*"=6,"*bat-native-confirmations/*"=6,"*/brave_ads/*"=9,"*/brave_user_model/*"=6,"*/bat_ads/*"=6,"*/whats_new/*"=9 --variations-server-url=https://variations.bravesoftware.com/seed1 --rewards=staging=true,debug=true --use-dev-goupdater-url --enable-features=ShouldAlwaysRunBraveAdsService,ShouldAlwaysTriggerBraveSearchResultAdEvents,ShouldLaunchBraveAdsAsInProcessService,ShouldSupportSearchResultAds,ShouldAlwaysTriggerBraveNewTabPageAdEvents,CustomNotificationAds,NotificationAds:default_ads_per_hour/5,InlineContentAds:maximum_ads_per_day/1

3. Open NTP
4. Open brave.com in the tab
5. Restart browser
6. Check logs for Created tab with id and Tab id did become focused

Actual result

Events are not processed

Expected result

Events are processed

Reproduces how often

Easily reproduced

Brave version (brave://version info)

Brave	1.68.29 Chromium: 125.0.6422.60 (Official Build) nightly (64-bit)
Revision	00e032de86c92faa949ed70f87fa29f9ef10aad6
OS	Linux

cc @tmancey @aseren

[btlechowski]

Verified with

Brave	1.68.32 Chromium: 125.0.6422.60 (Official Build) nightly (64-bit)
Revision	07cffa57cd15d0fd66e102fdc5c906d5e49c9fc1
OS	Linux

Verified test plan from the description

Verified tab is restored

[16745:16745:0521/185008.222269:VERBOSE2:tab_manager.cc(233)] Restored focused tab with id 57455858

Verified switching tabs works

[16745:16745:0521/185208.475052:VERBOSE2:tab_manager.cc(249)] Tab id 57455858 did become occluded
[16745:16745:0521/185208.517968:VERBOSE2:tab_manager.cc(249)] Tab id 57455860 did become focused

[kjozwiak]

The above requires 1.66.113 or higher for 1.66.x verification 👍 Removing QA Pass as we'll need to recheck using 1.66.x. However, used #38420 (comment) as the needed verification for both 1.67.x & 1.66.x uplifts as per brave/brave-core#23736 (review) & brave/brave-core#23737 (review).

[btlechowski]

Verified with

Brave	1.66.113 Chromium: 125.0.6422.76 (Official Build) (64-bit)
Revision	b1864a9a0152d4f1631121c6b13a7426f50cf336
OS	Linux

Verified test plan from the description

Verified tab is restored

[5253:5253:0522/143752.948339:VERBOSE2:tab_manager.cc(243)] Restored focused tab with id 1888054382

Verified switching tabs works

[5253:5253:0522/143853.154349:VERBOSE2:tab_manager.cc(259)] Tab id 1888054384 did become occluded
[5253:5253:0522/143853.158069:VERBOSE2:tab_manager.cc(259)] Tab id 1888054382 did become focused

---

Verified with

Brave	1.67.91 Chromium: 125.0.6422.76 (Official Build) beta (64-bit)
Revision	14f0efcb744b293ececd4a8c74ec947d8b22e002
OS	Linux

Verified test plan from the description

Verified tab is restored

[6726:6726:0522/144335.509087:VERBOSE2:tab_manager.cc(243)] Restored focused tab with id 759141354

Verified switching tabs works

[6726:6726:0522/144615.503198:VERBOSE2:tab_manager.cc(259)] Tab id 759141356 did become occluded
[6726:6726:0522/144615.531876:VERBOSE2:tab_manager.cc(259)] Tab id 759141354 did become focused