Add a cop to detect usages of Timecop.freeze

What does this MR do?

Add a new rubocop rule to encourage usage of freeze_time instead of Timecop.freeze. This rule is disabled for now. In a follow-up MR, we can run the autocorrection, and then enable the rule.

The plan is to also extend this cop to detect Timecop.travel after completing the above steps.

Related to #214432 (closed)

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