It seems that the `test_find_not_should_ignore_path` test has some dependency on side-effects from other tests. 

For example it failed here:

https://github.com/apache/airflow/pull/10983/checks?check_run_id=1127304894#step:6:1043

```
>       self.assertEqual(detected_files, should_not_ignore_files)
E       AssertionError: Items in the second set but not the first:
E       'test_load.py'
E       'test_load_sub1.py'
```

And re-running it in a clean system works just fine in the same combination of python/db.

**What you expected to happen**:

The test should clean up /restore everything it needs before running or a test that makes side-effects is found and fixed. 

For now I am moving the test to "heisentests with appropriate note.".

airflow/utils/file.py
base_dir_path: str,
        ignore_file_name: str) -> Generator[str, None, None]:
    """
    Search the file and return the path of the file that should not be ignored.
    :param base_dir_path: the base path to be searched for.
    :param ignore_file_name: the file name in which specifies a regular expression pattern is written.
    :return : file path not to be ignored.
    """
    patterns_by_dir: Dict[str, List[Pattern[str]]] = {}
    for root, dirs, files in os.walk(str(base_dir_path), followlinks=True):
        patterns: List[Pattern[str]] = patterns_by_dir.get(root, [])
        ignore_file_path = os.path.join(root, ignore_file_name)
        if os.path.isfile(ignore_file_path):
            with open(ignore_file_path, 'r') as file:
                lines_no_comments = [re.sub(r"\s*#.*", "", line) for line in file.read().split("\n")]
                patterns += [re.compile(line) for line in lines_no_comments if line]
                patterns = list(set(patterns))
        dirs[:] = [
            subdir
            for subdir in dirs
            if not any(p.search(
                os.path.join(os.path.relpath(root, str(base_dir_path)), subdir)) for p in patterns)
        ]
        patterns_by_dir = {os.path.join(root, sd): patterns.copy() for sd in dirs}
        for file in files:  
            if file == ignore_file_name:
                continue