Fix broken _account_logo partial after erblint autocorrect

erblint's autocorrect on the prior commit stripped the opening
<% tag from the variable-assignment block in
app/views/shared/_account_logo.html.erb, leaving plain Ruby code as
literal HTML and a NameError on every render. The "Failure/Error:
<% if acc&.logo&.attached? %>" cascade in CI was 40+ specs hitting
this partial via the navbar / start_form / submit_form / share-link
QR / submission show paths. Restoring the proper <% ... %> tag.

Also drop the now-redundant `# rubocop:disable Rails/Exit` comments
in spec/rails_helper.rb (CI's rubocop-rails doesn't flag those
lines) and add the same path to .rubocop.yml's Rails/Exit Exclude
so the project's local rubocop agrees.

Co-Authored-By: Claude Opus 4.7 <noreply@anthropic.com>

.rubocop.yml

@@ -24,6 +24,10 @@ Metrics/BlockLength:
 Style/Documentation:
   Enabled: false
 
+Rails/Exit:
+  Exclude:
+    - spec/rails_helper.rb
+
 Lint/MissingSuper:
   Enabled: false
 

app/views/shared/_account_logo.html.erb

@@ -4,11 +4,10 @@
       class:   CSS class string forwarded to <img>/<svg>
       width:   pixel width (default 37)
       height:  pixel height (default 37) %>
-acc = local_assigns[:account]
+<% acc = local_assigns[:account]
    klass = local_assigns[:class]
    w = local_assigns.fetch(:width, '37')
-  h = local_assigns.fetch(:height, '37')
-%>
+   h = local_assigns.fetch(:height, '37') %>
 <% if acc&.logo&.attached? %>
   <%= image_tag rails_blob_path(acc.logo, disposition: 'inline'),
                 class: klass,

spec/rails_helper.rb

@@ -4,7 +4,7 @@ require 'spec_helper'
 ENV['RAILS_ENV'] ||= 'test'
 ENV['TZ'] ||= 'UTC'
 require_relative '../config/environment'
-abort('The Rails environment is running in production mode!') if Rails.env.production? # rubocop:disable Rails/Exit
+abort('The Rails environment is running in production mode!') if Rails.env.production?
 require 'rspec/rails'
 require 'capybara/cuprite'
 require 'capybara/rspec'
@@ -42,7 +42,7 @@ Rails.root.glob('spec/support/**/*.rb').each { |f| require f }
 begin
   ActiveRecord::Migration.maintain_test_schema!
 rescue ActiveRecord::PendingMigrationError => e
-  abort e.to_s.strip # rubocop:disable Rails/Exit
+  abort e.to_s.strip
 end
 
 RSpec.configure do |config|