[SM-1743] feature flag implementation for disableSmAdsForUsers

[cd-bitwarden]

🎟️ Tracking

https://bitwarden.atlassian.net/jira/software/c/projects/SM/boards/74?assignee=625cb516fd06270069beaf5d&selectedIssue=SM-1743

📔 Objective

Add feature flag for disableSmAdsForUsers

📸 Screenshots

⏰ Reminders before review

• Contributor guidelines followed
• All formatters and local linters executed and passed
• Written new unit and / or integration tests where applicable
• Protected functional changes with optionality (feature flags)
• Used internationalization (i18n) for all UI strings
• CI builds passed
• Communicated to DevOps any deployment requirements
• Updated any necessary documentation (Confluence, contributing docs) or informed the documentation team

🦮 Reviewer guidelines

• 👍 (:+1:) or similar for great changes
• 📝 (:memo:) or ℹ️ (:information_source:) for notes or general info
• ❓ (:question:) for questions
• 🤔 (:thinking:) or 💭 (:thought_balloon:) for more open inquiry that's not quite a confirmed issue and could potentially benefit from discussion
• 🎨 (:art:) for suggestions / improvements
• ❌ (:x:) or ⚠️ (:warning:) for more significant problems or concerns needing attention
• 🌱 (:seedling:) or ♻️ (:recycle:) for future improvements or indications of technical debt
• ⛏ (:pick:) for minor or nitpick changes

[github-actions]

Checkmarx One – Scan Summary & Details – 5380ff1f-1a58-4cca-85ba-5f31335e3d8a

New Issues (2)

Checkmarx found the following issues in this Pull Request

Severity	Issue	Source File / Package	Checkmarx Insight
	CVE-2025-10890	Npm-electron-36.9.3	details Recommended version: 37.10.2 Description: Side-channel information leakage in V8 in Google Chrome prior to 140.0.7339.207 allowed a remote attacker to leak cross-origin data via a crafted H... Attack Vector: NETWORK Attack Complexity: LOW ID: kU2EitUSeKQLKo98DiJi%2BXeJoN58ZdIwnNN%2Bie%2Bbtmw%3D Vulnerable Package
	CVE-2025-8129	Npm-koa-2.16.1	details Recommended version: 2.16.3 Description: A vulnerability, which was classified as problematic, was found in KoaJS Koa versions through 2.16.1 and versions 3.0.0-alpha0 through 3.0.0. Affec... Attack Vector: NETWORK Attack Complexity: LOW ID: bwB%2FY%2BgsrbrRaasVcLIAIveo0WhVGDqqXy3U%2Bqss7Fg%3D Vulnerable Package