[hotfix] docs(reporter): add v2.3 upgrade guide

[gandalf-at-lerian]

Summary

• Adds the retroactive minor upgrade guide for reporter from 2.2.1-beta.1 to 2.3.0-beta.1.
• Patch-only upgrade docs remain ignored, per task scope.

Requested by: @guimoreirar

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📥 Commits

Reviewing files that changed from the base of the PR and between 3766751 and 58891cb.

📒 Files selected for processing (1)

• charts/reporter/docs/UPGRADE-2.3.md

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