backport: Don't account for cell dep for MAX_ANCESTORS_COUNT

[chenyukang]

What problem does this PR solve?

We met a scenario that a cell dep may have many transactions as descendants, and we can not submit a new transaction to consume the dep cell.

Problem Summary:

What is changed and how it works?

cell dep should be handled specially when calculating the entry's ancestors_count.
In this PR, we add a direct_ancestors_count to store the directed parent-child relationship between transactions.

This is a short-term solution.

What's Changed:

Related changes

• PR to update owner/repo:
• Need to cherry-pick to the release branch

Check List

Tests

• Unit test
• Integration test
• Manual test (add detailed scripts or steps below)
• No code ci-runs-only: [ quick_checks,linters ]

Side effects

• Performance regression
• Breaking backward compatibility

Release note

Title Only: Include only the PR title in the release note.