Fix cop FactoryBot/InlineAssociation offenses for notes

What does this MR do?

Contributes to #267606 (closed)

Note, this MR also fixes a FactoryBot bug which will be upstreamed in https://github.com/thoughtbot/factory_bot/pull/1466.

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