Fix conditional inheritance on dynamic includes (tasks and roles) (#30178)

Per the new style of execution, for dynamic tasks conditionals are expected
to only affect the include task itself and should not be inherited by child
tasks. This patch brings the behavior inline with this expectation.

Fixes #27845

lib/ansible/playbook/task.py

@@ -411,11 +411,12 @@ class Task(Base, Conditional, Taggable, Become):
         try:
             value = self._attributes[attr]
             if self._parent and (value is None or extend):
-                parent_value = getattr(self._parent, attr, None)
-                if extend:
-                    value = self._extend_value(value, parent_value, prepend)
-                else:
-                    value = parent_value
+                if attr != 'when' or getattr(self._parent, 'statically_loaded', True):
+                    parent_value = getattr(self._parent, attr, None)
+                    if extend:
+                        value = self._extend_value(value, parent_value, prepend)
+                    else:
+                        value = parent_value
         except KeyError:
             pass
 
@@ -456,3 +457,11 @@ class Task(Base, Conditional, Taggable, Become):
         if self._parent:
             return self._parent.all_parents_static()
         return True
+
+    def get_first_parent_include(self):
+        from ansible.playbook.task_include import TaskInclude
+        if self._parent:
+            if isinstance(self._parent, TaskInclude):
+                return self._parent
+            return self._parent.get_first_parent_include()
+        return None