[Fix #727] Disable Rails/TransactionExitStatement on Rails >= 7.2

On Rails 7.2, the behavior is exactly like it was in earlier Rails.
On Rails 7.1, it is controlled by `active_record.commit_transaction_on_non_local_return`.

rails/rails@eccc606
rails/rails#48600

changelog/change_disable_transaction_exit_rails_7.2.md

@@ -0,0 +1 @@
+* [#727](https://github.com/rubocop/rubocop-rails/issues/727): Disable `Rails/TransactionExitStatement` on Rails >= 7.2. ([@earlopain][])

lib/rubocop/cop/rails/transaction_exit_statement.rb

@@ -15,6 +15,10 @@ module Rails
       #
       # If you are defining custom transaction methods, you can configure it with `TransactionMethods`.
       #
+      # NOTE: This cop is disabled on Rails >= 7.2 because transactions were restored
+      # to their historical behavior. In Rails 7.1, the behavior is controlled with
+      # the config `active_record.commit_transaction_on_non_local_return`.
+      #
       # @example
       #   # bad
       #   ApplicationRecord.transaction do
@@ -76,6 +80,7 @@ class TransactionExitStatement < Base
         PATTERN
 
         def on_send(node)
+          return if target_rails_version >= 7.2
           return unless in_transaction_block?(node)
 
           exit_statements(node.parent.body).each do |statement_node|

spec/rubocop/cop/rails/transaction_exit_statement_spec.rb

@@ -114,4 +114,14 @@
 
     it_behaves_like 'flags transaction exit statements', :writable_transaction
   end
+
+  context 'Rails >= 7.2', :rails72 do
+    it 'registers no offense' do
+      expect_no_offenses(<<~RUBY)
+        ApplicationRecord.transaction do
+          return if user.active?
+        end
+      RUBY
+    end
+  end
 end

spec/support/shared_contexts.rb

@@ -31,3 +31,7 @@
 RSpec.shared_context 'with Rails 7.1', :rails71 do
   let(:rails_version) { 7.1 }
 end
+
+RSpec.shared_context 'with Rails 7.2', :rails72 do
+  let(:rails_version) { 7.2 }
+end