Ad notification count increased to one without viewing Ads/Custom ads/NTPSI in an upgraded profile

[GeetaSarvadnya]

Description

Found while testing #16028
Ad notification count increased to one without viewing Ads/Custom ads/NTPSI in an upgraded profile

Steps to Reproduce

1. Clean profile 1.34.80 - RC build
2. Open an NTP and enable rewards via NTP
3. Open brave://settings page and confirm ads switch is ON
4. Confirm ads notification count and estimated rewards is Zero
5. Rename the profile to beta (1.35.x) and launch brave
6. Reload the brave://rewards page
7. Ads notification count increased to one

Note: When I upgrade 1.33.x by 1.34.x this issue is not reproduced. The issue appears only with 1.35.x upgrade

Actual result:

Ad notification count increased to one without viewing Ads/Custom ads/NTPSI in an upgraded profile

Expected result:

Ads notification count should be zero after the upgrade

Reproduces how often:

Easy

Brave version (brave://version info)

Brave	1.35.87 Chromium: 97.0.4692.71 (Official Build) beta (64-bit)
Revision	adefa7837d02a07a604c1e6eff0b3a09422ab88d-refs/branch-heads/4692@{#1247}
OS	Windows 10 Version 21H2 (Build 19044.1466)

Version/Channel Information:

• Can you reproduce this issue with the current release? No
• Can you reproduce this issue with the beta channel? Yes
• Can you reproduce this issue with the nightly channel? Not sure

Other Additional Information:

• Does the issue resolve itself when disabling Brave Shields? NA
• Does the issue resolve itself when disabling Brave Rewards? NA
• Is the issue reproducible on the latest version of Chrome? NA

Miscellaneous Information:

cc: @jsecretan @tmancey @brave/legacy_qa @btlechowski

Logs attached
Logs for upgrade from 1.34. to 1.35.txt

[btlechowski]

Reproduced on Ubuntu

Brave	1.35.85 Chromium: 97.0.4692.71 (Official Build) beta (64-bit)
Revision	adefa7837d02a07a604c1e6eff0b3a09422ab88d-refs/branch-heads/4692@{#1247}
OS	Ubuntu 18.04 LTS

Reproduced without opening NTP.

[kjozwiak]

Removing release/blocking as per @tmancey @jsecretan. This doesn't need to be uplifted and can ride the trains.

[btlechowski]

Verification passed on

Brave	1.36.90 Chromium: 98.0.4758.87 (Official Build) beta (64-bit)
Revision	e4cd00f135fb4d8edc64c8aa6ecbe7cc79ebb3b2-refs/branch-heads/4758@{#1002}
OS	Ubuntu 18.04 LT

upgrade path: 1.34.x->1.36.x - PASS

1.34.81

upgraded to 1.36.x from 1.34.x

upgrade path: 1.34.x->1.35.x ->1.36.x - FAIL

upgraded to 1.35.x from 1.34.x

upgraded to 1.36.x from 1.35.x - FAIL - the state was not fixed when upgrading from 1.35.x

Logged #21031

upgrade path: 1.35.x->1.36.x - PASS

1.35.x

upgraded to 1.36.x from 1.35.x