[DRAFT] Chore: Rails 7.1 Upgrade follow up

[ChargrilledChook]

WIP

Relates to #4735

• Complete tasks below
• Set framework default config to 7.1

Framework defaults tasks

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1. ⚠️⚠️⚠️ Active Record Encryption changes ⚠️⚠️⚠️
2. Enable the Active Job BigDecimal argument serializer
3. Specify the default serializer used by MessageEncryptor and MessageVerifier instances.
4. ⚠️⚠️⚠️ Enable a performance optimization that serializes message data and metadata # together. ⚠️⚠️⚠️
5. ⚠️⚠️⚠️ Enable a performance optimization that serializes Active Record models ⚠️⚠️⚠️
6. ⚠️⚠️⚠️ Change the format of the cache entry. ⚠️⚠️⚠️
7. Disable automatic column serialization into YAML.
8. Enable before_committed! callbacks on all enrolled records in a transaction.
9. No longer add autoloaded paths into $LOAD_PATH.
10. Remove the default X-Download-Options headers
11. Do not treat an ActionController::Parameters instance
12. No longer run after_commit callbacks on the first of multiple Active Record
13. Configures SQLite with a strict strings mode, which disables double-quoted string literals.
14. Disable deprecated singular associations names.
15. Specify if an ArgumentError should be raised for Rails.cache
16. Specify whether Query Logs will format tags using the SQLCommenter format
17. Set the maximum size for Rails log files.
18. Enable raising on assignment to attr_readonly attributes
19. Enable validating only parent-related columns for presence
20. Enable precompilation of config.filter_parameters
21. Run after_commit and after_*_commit callbacks in the order they are defined in a model.
22. Whether a transaction block is committed or rolled back when exited via return, break or throw.
23. Controls when to generate a value for has_secure_token declarations.
24. Configure Action View to use HTML5 standards-compliant sanitizers when they are supported on your platform.
25. Configure Action Text to use an HTML5 standards-compliant sanitizer when it is supported on your platform.
26. Configure the log level used by the DebugExceptions middleware when logging
27. Configure the test helpers in Action View, Action Dispatch, and rails-dom-testing to use HTML5 parsers.