ci : add should_release variable (#3288)

ci : add should_release variable (#3288)

* ci : add should_release variable

This commit adds a `should_release` variable to the GitHub Actions
workflow to determine if a release should be created based on the tag or
branch conditions.

The motivation for this that it simplifies the logic for deciding
whether to upload artifacts or not, making it easier to maintain if we
need to change the conditions in the future.

* ci : set release draft to true