Remove CodeReuse/ActiveRecord cop for sum calls

What does this MR do?

• Removes the flagging of common sum method from flagging as an CodeReuse/ActiveRecord issue as it is too common to ruby to correctly detect and leads to false positives more than catching issues.
• Resolve whitelist/blacklist to allow/deny

Note: Seems https://gitlab.com/gitlab-org/gitlab/-/issues/220098#note_354042649 covers the voting from maintainers.

Does this MR meet the acceptance criteria?

Conformity

• Changelog entry
• Documentation (if required)
• Code review guidelines
• Merge request performance guidelines
• Style guides
• Database guides
• Separation of EE specific content

Availability 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
• Informed Infrastructure department of a default or new setting change, if applicable per definition of done

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

Closes #220098