### Summary

This PR changes .rubocop.yml.

Regarding the code using `if ... else ... end`, I think the coding style
that Rails expects is as follows.

```ruby
var = if cond
  a
else
  b
end
```

However, the current .rubocop.yml setting does not offense for the
following code.

```ruby
var = if cond
        a
      else
        b
      end
```

I think that the above code expects offense to be warned.
Moreover, the layout by autocorrect is unnatural.

```ruby
var = if cond
  a
      else
        b
      end
```

This PR adds a setting to .rubocop.yml to make an offense warning and
autocorrect as expected by the coding style.
And this change also fixes `case ... when ... end` together.

Also this PR itself is an example that arranges the layout using
`rubocop -a`.

### Other Information

Autocorrect of `Lint/EndAlignment` cop is `false` by default.
https://github.com/bbatsov/rubocop/blob/v0.51.0/config/default.yml#L1443

This PR changes this value to `true`.

Also this PR has changed it together as it is necessary to enable
`Layout/ElseAlignment` cop to make this behavior.

This reverts commit 3420a145, reversing
changes made to afb66a5a.

".. with __dir__ we can restore order in the Universe." - by @fxn

Related to 5b8738c2

Send deprecation horizon and gem name as arguments to deprecation heavier handler, and make sure they are used for the ActiveSupport::Notifications message.

The current code base is not uniform. After some discussion,
we have chosen to go with double quotes by default.

- we are ending sentences properly
- fixing of space issues
- fixed continuity issues in some sentences.

Reverts https://github.com/rails/rails/commit/8fc97d198ef31c1d7a4b9b849b96fc08a667fb02 .
This change reverts making sure we add '.' at end of deprecation sentences.
This is to keep sentences within Rails itself consistent and with a '.' at the end.

Fixes #22982.

When a frame is an eval block without filename argument there is no
absolute_path so the previous implementation would fail because `nil`
doesn't responds to `start_with?`.

We have `caller_locations`, so we don't need to parse the strings in the
callstack.

ActiveSupport::Deprecation is now a class rather than a module. You can
get instance of ActiveSupport::Deprecation calling #instance method.

  ActiveSupport::Deprecation.instance

But when you need to get new object od ActiveSupport::Deprecation you
need to just call #new.

  @instance = ActiveSupport::Deprecation.new

Since you can create a new object, you can change the version and the
name of the library where the deprecator concerned.

  ActiveSupport::Deprecation.new('2.0', 'MyGem')

If you need use another deprecator instance you can select it in the
options of deprecate method.

  deprecate :method, :deprecator => deprecator_instance

Documentation has been updated.

test local deprecation

deprecator object

Test ActiveSupport::Deprecation when included

now the reported line is the first line in the stack
that's outside Rails, which is the one that actually
caused the problem in the first place

[#5231 state:resolved]
Signed-off-by: NJosé Valim <jose.valim@gmail.com>