WIP: Port of [Rails5] Add `ApplicationRecord`

What does this MR do?

This is the EE counterpart of https://gitlab.com/gitlab-org/gitlab-ce/merge_requests/17882

Why was this MR needed?

Migrating to rails 5.0

Does this MR meet the acceptance criteria?

• Changelog entry added, if necessary
• Documentation created/updated
• API support added
• Tests added for this feature/bug
• Review
  • Has been reviewed by UX
  • Has been reviewed by Frontend
  • Has been reviewed by Backend
  • Has been reviewed by Database
• Conform by the merge request performance guides
• Conform by the style guides
• Squashed related commits together
• Internationalization required/considered
• If paid feature, have we considered GitLab.com plan and how it works for groups and is there a design for promoting it to users who aren't on the correct plan
• End-to-end tests pass (package-qa manual pipeline job)

What are the relevant issue numbers?

The counterpart of https://gitlab.com/gitlab-org/gitlab-ce/merge_requests/17882