Follow-up from "Fix bug where create MR toggle wasn't inspected correctly"
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The following discussion from !139047 should be addressed:
- [ ] @schin1 started a [discussion](https://gitlab.com/gitlab-org/gitlab/-/merge_requests/139047#note_1707110733):
> Looking at https://gitlab.com/gitlab-org/gitlab/-/merge_requests/139047#note_1703639433, I think perhaps we could follow-up in a separate issue regarding `ActiveModel::Type::Boolean.new.cast` vs `Gitlab::Utils.to_boolean`.
>
> ```
> ➜ gitlab git:(sc1-buffered-counter-migrate) ✗ rg ActiveModel::Type::Boolean
> ee/spec/support/llm.rb
> 5: real_ai_request_bool = ActiveModel::Type::Boolean.new.cast(ENV['REAL_AI_REQUEST'])
>
> ee/app/models/concerns/identity_verifiable.rb
> 93: ActiveModel::Type::Boolean.new.cast(phone_number_exemption_attribute.value)
>
> app/models/concerns/cascading_namespace_setting_attribute.rb
> 259: ActiveModel::Type::Boolean.new.cast(value)
>
> ```
>
> I see only 4 instances (inclusive of this) where `ActiveModel::Type::Boolean.new` so perhaps the issue could target the entire project as to whether we should favour `Gitlab::Utils.to_boolean` over `ActiveModel::Type::Boolean`.
>
> This is not blocking so as they are both functionally correct and battle-tested (one in Rails and one in GitLab) I'm setting auto-merge.
issue