Perform bulk upsert on accounts with error handling. Return a map with two keys: success (count of successful operations) and failed (count of failed operations). Use Database.upsert() with allOrNone=false to allow partial success.
Examples:
Input: accounts = [Account with Name='Company A', Account with Name='Company B']
Output: {success=2, failed=0}
Explanation: Both accounts upserted successfully
Input: accounts = [Account with invalid data, Account with Name='Valid Company']
Output: {success=1, failed=1}
Explanation: One succeeds, one fails due to validation error
Input: accounts = null
Output: {success=0, failed=0}
Explanation: No records to process
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