Enable nilnil linter for new code (#36591)

Fixes: https://github.com/go-gitea/gitea/issues/36152

Enable the `nilnil` linter while adding `//nolint` comments to existing
violations. This will ensure no new issues enter the code base while we
can fix existing issues gradually.

Co-authored-by: Claude Opus 4.6 <noreply@anthropic.com>

models/user/list.go

@@ -48,7 +48,7 @@ func (users UserList) GetTwoFaStatus(ctx context.Context) map[int64]bool {
 
 func (users UserList) loadTwoFactorStatus(ctx context.Context) (map[int64]*auth.TwoFactor, error) {
 	if len(users) == 0 {
-		return nil, nil
+		return nil, nil //nolint:nilnil // returns nil when there are no users
 	}
 
 	userIDs := users.GetUserIDs()