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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