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
elif os.path.isfile(directory):
        file_paths = [directory]
    elif os.path.isdir(directory):
        find_dag_file_paths(directory, file_paths, safe_mode)
    if include_examples:
        from airflow import example_dags
        example_dag_folder = example_dags.__path__[0]  
        file_paths.extend(list_py_file_paths(example_dag_folder, safe_mode, False, False))
    if include_smart_sensor:
        from airflow import smart_sensor_dags
        smart_sensor_dag_folder = smart_sensor_dags.__path__[0]  
        file_paths.extend(list_py_file_paths(smart_sensor_dag_folder, safe_mode, False, False))
    return file_paths
def find_dag_file_paths(directory: str, file_paths: list, safe_mode: bool):
    """Finds file paths of all DAG files."""
    for file_path in find_path_from_directory(
            directory, ".airflowignore"):
        try:
            if not os.path.isfile(file_path):
                continue
            _, file_ext = os.path.splitext(os.path.split(file_path)[-1])
            if file_ext != '.py' and not zipfile.is_zipfile(file_path):
                continue
            if not might_contain_dag(file_path, safe_mode):
                continue
            file_paths.append(file_path)
        except Exception:  
            log.exception("Error while examining %s", file_path)
COMMENT_PATTERN = re.compile(r"\s*#.*")
def might_contain_dag(file_path: str, safe_mode: bool, zip_file: Optional[zipfile.ZipFile] = None):