Smriti exclude users cop from active record dependent cop

What does this MR do and why?

As part of Epic - &19085 (closed) we need to add destroy with every dependent relationship for Users model. This MR makes it easy for developers to do so without a need to disable Cop/ActiveRecordDependent for every destroy constraint.

I could not add ee/app/models/ee/user.rb to exclude list in .rubocop.yml file since we are including ee/app/models/**/*.rb directory explicitly there. Looks like include takes precedence over exclude.