Follow up to #20543: Ad notification count increased to one without viewing Ads/Custom ads/NTPSI in an upgraded profile

[btlechowski]

Follow up to: #20543

The following upgrade path fails: 1.34.x->1.35.x->1.36.x

The bad state acquired in 1.35.x is not fixed in 1.36.x

Steps to Reproduce

1. Clean profile 1.34.x
2. 1.34.x: Enable ads and rewards
3. Open brave://rewards
4. Check ads view count
5. Close browser
6. Upgrade to 1.35.x
7. Open brave://rewards and reload it 3 times
8. Check ads view count
9. Close browser
10. Upgrade to 1.36.x
11. Open brave://rewards and reload it 3 times
12. Check ads view count

Actual result:

ads view count is 1 in brave://rewards
The bad state from 1.35.x is transferred to 1.36.x

Expected result:

ads view count is 1 in brave://rewards

Reproduces how often:

Easily reproduced

Brave version (brave://version info)

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

cc @brave/legacy_qa @rebron @tmancey @jsecretan

[tmancey]

It has been accepted that any user who has upgraded to 1.35.x will be in a broken state until the beginning of the following month.

[tmancey]

Closing as wont fix