Update simplecov 0.16.1 -> 0.18.5

What does this MR do?

Updates simplecov ruby gem to latest upstream release

Breaking changes:

• Dropped support for all EOL'ed rubies meaning we only support 2.4+. Simplecov can no longer be installed on older rubies, but older simplecov releases should still work. (thanks @deivid-rodriguez)
• Dropped the rake simplecov task that "magically" integreated with rails. It was always undocumented, caused some issues and had some issues. Use the integration as described in the README please :)

Full changelog https://github.com/colszowka/simplecov/blob/master/CHANGELOG.md

Full changes: https://github.com/colszowka/simplecov/compare/v0.16.1...v0.18.5

Screenshots

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