Allow where method in CodeReuse/ActiveRecord cop

What does this MR do?

This MR removes the where method from the NOT_ALLOWED list in the CodeReuse/ActiveRecord cop, permitting its use outside of models and other excluded directories.

Why?

This is an experimental change to measure the overall impact of allowing just the where method and to identify specific cases where we might want to keep the cop enabled.

This follows the discussion in gitlab-org/gitlab!215048 (comment 2931423504), where we're exploring a more permissive approach to the ActiveRecord cop.

Related to: !261

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