chore: revert remaining RuboCop cosmetic changes to minimize PR size
- Disable Performance/Count, RSpec/PredicateMatcher, RSpec/RedundantTypeSpec, Performance/MapPluck rules
- Revert .count.zero?/.none?, .count==1/.one?, .count.positive?/.any? changes
- Revert be_invalid/not_to be_valid predicate matcher changes
- Revert type: :helper/:model removals from RSpec describe blocks
- Revert .pluck()/.map{} performance optimizations
- Revert enum syntax and alias_attribute style changes
- Focus PR on functional Rails upgrade changes only