Related #39236.

`relation.merge` method sometimes replaces mergee side condition, but
sometimes maintain both conditions unless `relation.rewhere` is used.

It is very hard to predict merging result whether mergee side condition
will be replaced or not.

One existing way is to use `relation.rewhere` for merger side relation,
but it is also hard to predict a relation will be used for `merge` in
advance, except one-time relation for `merge`.

To address that issue, I propose to support merging option `:rewhere`,
to allow mergee side condition to be replaced exactly.

That option will allow non-`rewhere` relation behaves as `rewhere`d
relation.

```ruby
david_and_mary = Author.where(id: david.id..mary.id)

# both conflict conditions exists
david_and_mary.merge(Author.where(id: bob)) # => []

# mergee side condition is replaced by rewhere
david_and_mary.merge(Author.rewhere(id: bob)) # => [bob]

# mergee side condition is replaced by rewhere option
david_and_mary.merge(Author.where(id: bob), rewhere: true) # => [bob]
```