fix(twilio): prevent dead jobs on missing channel lookup (#13522)

## Why
We observed `Webhooks::TwilioEventsJob` failures ending up in Sidekiq
dead jobs when Twilio callback payloads could not be mapped to a
`Channel::TwilioSms` record. In this scenario, channel lookup raised
`ActiveRecord::RecordNotFound`, which caused retries and eventual dead
jobs instead of a graceful drop.

Related Sentry issue/search:
-
https://chatwoot-p3.sentry.io/issues/?project=6382945&query=Webhooks%3A%3ATwilioEventsJob%20ActiveRecord%3A%3ARecordNotFound

## What changed
This PR keeps the existing lookup flow but makes it non-raising:
- `app/services/twilio/incoming_message_service.rb`
  - `find_by!` -> `find_by` for account SID + phone lookup
  - Added warning log when channel lookup misses
- `app/services/twilio/delivery_status_service.rb`
  - `find_by!` -> `find_by` for account SID + phone lookup
  - Added warning log when channel lookup misses

## Reproduction
Configure a Twilio webhook callback that reaches Chatwoot but does not
match an existing Twilio channel lookup path. Before this change, the
job raises `RecordNotFound` and can end up in dead jobs after retries.
After this change, the job logs the miss and exits safely.

## Testing
- `bundle exec rspec
spec/services/twilio/incoming_message_service_spec.rb
spec/services/twilio/delivery_status_service_spec.rb`
- `bundle exec rubocop app/services/twilio/incoming_message_service.rb
app/services/twilio/delivery_status_service.rb`

app/services/twilio/delivery_status_service.rb

@@ -47,8 +47,10 @@ class Twilio::DeliveryStatusService
     @twilio_channel ||= if params[:MessagingServiceSid].present?
                           ::Channel::TwilioSms.find_by(messaging_service_sid: params[:MessagingServiceSid])
                         elsif params[:AccountSid].present? && params[:From].present?
-                          ::Channel::TwilioSms.find_by!(account_sid: params[:AccountSid], phone_number: params[:From])
+                          ::Channel::TwilioSms.find_by(account_sid: params[:AccountSid], phone_number: params[:From])
                         end
+    log_channel_not_found if @twilio_channel.blank?
+    @twilio_channel
   end
 
   def message
@@ -56,4 +58,14 @@ class Twilio::DeliveryStatusService
 
     @message ||= twilio_channel.inbox.messages.find_by(source_id: params[:MessageSid])
   end
+
+  def log_channel_not_found
+    Rails.logger.warn(
+      '[TWILIO] Delivery status channel lookup failed ' \
+      "account_sid=#{params[:AccountSid]} " \
+      "from=#{params[:From]} " \
+      "messaging_service_sid=#{params[:MessagingServiceSid]} " \
+      "message_sid=#{params[:MessageSid]}"
+    )
+  end
 end

app/services/twilio/incoming_message_service.rb

@@ -26,12 +26,23 @@ class Twilio::IncomingMessageService
   def twilio_channel
     @twilio_channel ||= ::Channel::TwilioSms.find_by(messaging_service_sid: params[:MessagingServiceSid]) if params[:MessagingServiceSid].present?
     if params[:AccountSid].present? && params[:To].present?
-      @twilio_channel ||= ::Channel::TwilioSms.find_by!(account_sid: params[:AccountSid],
-                                                        phone_number: params[:To])
+      @twilio_channel ||= ::Channel::TwilioSms.find_by(account_sid: params[:AccountSid],
+                                                       phone_number: params[:To])
     end
+    log_channel_not_found if @twilio_channel.blank?
     @twilio_channel
   end
 
+  def log_channel_not_found
+    Rails.logger.warn(
+      '[TWILIO] Incoming message channel lookup failed ' \
+      "account_sid=#{params[:AccountSid]} " \
+      "to=#{params[:To]} " \
+      "messaging_service_sid=#{params[:MessagingServiceSid]} " \
+      "sms_sid=#{params[:SmsSid]}"
+    )
+  end
+
   def inbox
     @inbox ||= twilio_channel.inbox
   end