Encourage the use of code comments when disabling RuboCop rules inline

What does this MR do?

This MR clarifies our development guidelines for RuboCop when a rule is being disabled inline.

In those cases, a code comment should be added above the RuboCop inline disable code comment. For example:

# bad
module Types
  module Domain
    # rubocop:disable Graphql/AuthorizeTypes
    class SomeType < BaseObject
      object.public_send(action) # rubocop:disable GitlabSecurity/PublicSend
    end
    # rubocop:enable Graphql/AuthorizeTypes
  end
end

# good
module Types
  module Domain
    # rubocop:disable Graphql/AuthorizeTypes -- already authorized in parent entity
    class SomeType < BaseObject
      # At this point `action` is safe to be used in `public_send`.
      # See https://gitlab.com/gitlab-org/gitlab/-/issues/123457890.
      object.public_send(action) # rubocop:disable GitlabSecurity/PublicSend -- User input verified
    end
    # rubocop:enable Graphql/AuthorizeTypes
  end
end

This approach is more durable as opposed to discussion in MR comments.

Related issues

See #428157 (comment 1606268254) and #428157 (comment 1606495356)

Screenshots

Before	After

Author's checklist

• Optional. Consider taking the GitLab Technical Writing Fundamentals course.
• Follow the:
  • Documentation process.
  • Documentation guidelines.
  • Style Guide.
• [-] If you're adding or changing the main heading of the page (H1), ensure that the product tier badge is added.
• If you are a GitLab team member, request a review based on:
  • The documentation page's metadata.
  • The associated Technical Writer.

If you are a GitLab team member and only adding documentation, do not add any of the following labels:

• ~"frontend"
• ~"backend"
• ~"type::bug"
• ~"database"

These labels cause the MR to be added to code verification QA issues.

Reviewer's checklist

Documentation-related MRs should be reviewed by a Technical Writer for a non-blocking review, based on Documentation Guidelines and the Style Guide.

If you aren't sure which tech writer to ask, use roulette or ask in the #docs Slack channel.

• If the content requires it, ensure the information is reviewed by a subject matter expert.
• Technical writer review items:
  • Ensure docs metadata is present and up-to-date.
  • Ensure the appropriate labels are added to this MR.
  • Ensure a release milestone is set.
  • If relevant to this MR, ensure content topic type principles are in use, including:
    • The headings should be something you'd do a Google search for. Instead of Default behavior, say something like Default behavior when you close an issue.
    • The headings (other than the page title) should be active. Instead of Configuring GDK, say something like Configure GDK.
    • Any task steps should be written as a numbered list.
    • If the content still needs to be edited for topic types, you can create a follow-up issue with the docs-technical-debt label.
• Review by assigned maintainer, who can always request/require the reviews above. Maintainer's review can occur before or after a technical writer review.