Remove `except` from blacklist of `CodeReuse/ActiveRecord`

What does this MR do?

Quoting @yorickpeterse from #31889 (closed)

Since allowing except does not do any harm, removing it from the blacklist will be fine.

Before

$ rg -o "# rubocop:\s*disable \S+" --no-filename  | sort | uniq -c | sort -g  | grep CodeReuse/ActiveRecord
     38 # rubocop:disable CodeReuse/ActiveRecord
    905 # rubocop: disable CodeReuse/ActiveRecord

After

$ rg -o "# rubocop:\s*disable \S+" --no-filename  | sort | uniq -c | sort -g  | grep CodeReuse/ActiveRecord
     36 # rubocop:disable CodeReuse/ActiveRecord
    880 # rubocop: disable CodeReuse/ActiveRecord

Does this MR meet the acceptance criteria?

Conformity

• [-] Changelog entry
• [-] Documentation created/updated or follow-up review issue created
• Code review guidelines
• [-] Merge request performance guidelines
• Style guides
• [-] Database guides
• Separation of EE specific content

Performance and Testing

• [-] Review and add/update tests for this feature/bug. Consider all test levels. See the Test Planning Process.
• [-] Tested in all supported browsers

Security

If this MR contains changes to processing or storing of credentials or tokens, authorization and authentication methods and other items described in the security review guidelines:

• [-] Label as security and @ mention @gitlab-com/gl-security/appsec
• [-] The MR includes necessary changes to maintain consistency between UI, API, email, or other methods
• [-] Security reports checked/validated by a reviewer from the AppSec team