Block all cookies global shield settings isn't functioning in Guest window

[GeetaSarvadnya]

Description

Found while testing #23800 (comment)

Bock all cookies global shield settings isn't functioning in Guest window

Steps to Reproduce

Case 1

1. Clean profile 1.42.x or 1.44.x
2. Open a guest window
3. Navigate to brave://settings/shields
4. Change the global shield settings for cookies to "All"
5. Reload the brave://settings/shields page
6. Cookies shield settings reset back to default "Only cross sites"

Case 2:

1. Clean profile 1.42.x or 1.44.x
2. Open a guest window
3. Navigate to brave://settings/shields
4. Change the global cookies shield settings to "Disable"
5. Open a site A and verify that the global shield settings are applied
6. Change the global shield cookies settings to "All"
7. Reload the site A and observe changed cookies settings are NOT applied

Actual result:

Bock all cookies global shield settings isn't functioning in Guest window

Expected result:

Bock all cookies global shield settings should function in Guest window

Reproduces how often:

100%

Brave version (brave://version info)

Brave	1.44.64 Chromium: 105.0.5195.37 (Official Build) nightly (64-bit)
Revision	5f67e9f258cc28ab970e57572290edf1863ee3c5-refs/branch-heads/5195@{#621}
OS	Windows 10 Version 21H2 (Build 19044.1889)

Version/Channel Information:

• Can you reproduce this issue with the current release? Yes
• Can you reproduce this issue with the beta channel? Yes
• Can you reproduce this issue with the nightly channel? Yes

Other Additional Information:

• Does the issue resolve itself when disabling Brave Shields? NA
• Does the issue resolve itself when disabling Brave Rewards? NA
• Is the issue reproducible on the latest version of Chrome? NA

Miscellaneous Information:

cc: @rebron @mkarolin @brave/qa-team

[kjozwiak]

Closing the above as it's labelled as closed/wontfix so there's no need for the above to stay opened.