Fix Rails/WhereEquals & /WhereNot offenses
Fix Rails/WhereEquals & /WhereNot offenses

- Fix offense where appropriate
- Disable cop when SQL is required in `where` clause

MushroomObserver/mushroom-observer,MushroomObserver/mushroom-observer,MushroomObserver/mushroom-observer,MushroomObserver/mushroom-observer,MushroomObserver/mushroom-observer,MushroomObserver/mushroom-observer,MushroomObserver/mushroom-observer