This whitelists all existing offenses for the various CodeReuse cops, of
which most are triggered by the CodeReuse/ActiveRecord cop.

Partially addresses #47424.

This ensures that we have more visibility in the number of SQL queries
that are executed in web requests. The current threshold is hardcoded to
100 as we will rarely (maybe once or twice) change it.

In production and development we use Sentry if enabled, in the test
environment we raise an error. This feature is also only enabled in
production/staging when running on GitLab.com as it's not very useful to
other users.