RuboCop: Regenerate TODOs for Gitlab/NoCodeCoverageComment

What does this MR do and why?

This MR fixes two 👮 issues which came up when running rubocop job in scheduled pipeline:

• Wrong namespace
• Regenerate TODOs for Gitlab/NoCodeCoverageComment to stop offense silencing (see screenshot below)

Related: !97518 (merged) and !92671 (merged).

Screenshots

See #f_rubocop Slack (internal)

How to set up and validate locally

bundle exec rake rubocop:todo:generate[Gitlab/NoCodeCoverageComment]
# No changes

bundle exec rubocop ee/spec/factories/requirements_management/requirements.rb
# No warnings

MR acceptance checklist

This checklist encourages us to confirm any changes have been analyzed to reduce risks in quality, performance, reliability, security, and maintainability.

• I have evaluated the MR acceptance checklist for this MR.