chore: Refactored otel attribute reconciling

[jsumners-nr]

This PR resolves #2961.

[codecov]

Codecov Report

All modified and coverable lines are covered by tests ✅

Project coverage is 97.41%. Comparing base (258ad7d) to head (38c8ead).
Report is 2 commits behind head on main.

Additional details and impacted files

@@            Coverage Diff             @@
##             main    #2964      +/-   ##
==========================================
- Coverage   97.45%   97.41%   -0.04%     
==========================================
  Files         318      321       +3     
  Lines       48812    48933     +121     
==========================================
+ Hits        47568    47667      +99     
- Misses       1244     1266      +22     

Flag	Coverage Δ
integration-tests-cjs-18.x	72.19% <17.26%> (-0.09%)	⬇️
integration-tests-cjs-20.x	72.19% <17.26%> (-0.09%)	⬇️
integration-tests-cjs-22.x	72.41% <17.98%> (-0.09%)	⬇️
integration-tests-esm-18.x	49.92% <17.26%> (-0.04%)	⬇️
integration-tests-esm-20.x	49.93% <17.26%> (-0.04%)	⬇️
integration-tests-esm-22.x	49.98% <17.98%> (-0.04%)	⬇️
unit-tests-18.x	89.10% <30.21%> (+0.06%)	⬆️
unit-tests-20.x	89.10% <30.21%> (+0.06%)	⬆️
unit-tests-22.x	89.10% <30.21%> (+0.06%)	⬆️
versioned-tests-18.x	79.79% <100.00%> (-0.13%)	⬇️
versioned-tests-20.x	79.79% <100.00%> (-0.13%)	⬇️
versioned-tests-22.x	79.80% <100.00%> (-0.13%)	⬇️

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[bizob2828]

very nice. LGTM