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

[Earlopain]

Fix #727

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

---

Before submitting the PR make sure the following are checked:

• The PR relates to only one subject with a clear title and description in grammatically correct, complete sentences.
• Wrote good commit messages.
• Commit message starts with [Fix #issue-number] (if the related issue exists).
• Feature branch is up-to-date with master (if not - rebase it).
• Squashed related commits together.
• Added tests.
• Ran bundle exec rake default. It executes all tests and runs RuboCop on its own code.
• Added an entry (file) to the changelog folder named {change_type}_{change_description}.md if the new code introduces user-observable changes. See changelog entry format for details.
• If this is a new cop, consider making a corresponding update to the Rails Style Guide.