Fixes #19789 - fix Layout/SpaceAroundOperators cop

Fixes #19775 - Fix Layout/ExtraSpacing cop

Fixes #23565 - Port robottelo test for smart variables

Fixes #19781 - Fix Layout/LeadingCommentSpace cop

Fixes #19787 - Fix Layout/SpaceAfterComma cop

Fixes #23123 - Fix Rails/ActiveRecordAliases cop

Refs #22164 - use cheaper FactoryBot methods

• Refs #22164 - FactoryBot.build -> FactoryBot.build_stubbed

• Refs #22164 - FactoryBot.create -> FactoryBot.build

in
- test/unit/*
- test/models/shared/taxonomies_base_test.rb
- test/controllers/hosts_controller_test.rb

Fixes #21424 - use factory_bot_rails

fixes #19463 - disable auditing of factory_girl fixtures

Audit entries are mostly superfluous in the test environment, but can
be enabled by adding the :with_auditing trait. Disabling audits
improves the test:models runtime from 160 to 128 seconds for me.

Fixes #18813 - Sort matchers by priority

Fixes #17870 - Empty boolean matcher should not turn into false

Fixes #17238 - Validates lookup value match exists in key path

fixes #16557 - move tests into modern Rails layout

Models, controllers, mailers and helpers are now in test/ subdirs
matching app/ subdirs. Service, miscellaneous and old test/lib/ tests
are now in test/unit/ separated from models, which obsoletes the custom...