Configure excluded directories for Gitlab/RailsLogger cop

Avoid programmatic checks because they are slower as well.

.rubocop.yml

@@ -543,3 +543,8 @@ Migration/CreateTableWithForeignKeys:
   # Disable this cop for all the existing migrations
   Exclude:
     - !ruby/regexp /\Adb\/(?:post_)?migrate\/(?:201[0-9]\d+|20200[0-8][0-9][0-9][0-9][0-9][0-9][0-9][0-9][0-9])_.+\.rb\z/
+
+Gitlab/RailsLogger:
+  Exclude:
+    - 'spec/**/*.rb'
+    - 'ee/spec/**/*.rb'

rubocop/cop/gitlab/rails_logger.rb

@@ -24,27 +24,11 @@ module RuboCop
           (send (const nil? :Rails) :logger ... )
         PATTERN
 
-        WHITELISTED_DIRECTORIES = %w[
-          spec
-        ].freeze
-
         def on_send(node)
-          return if in_whitelisted_directory?(node)
           return unless rails_logger?(node)
 
           add_offense(node, location: :expression)
         end
-
-        def in_whitelisted_directory?(node)
-          path = file_path_for_node(node)
-
-          WHITELISTED_DIRECTORIES.any? do |directory|
-            path.start_with?(
-              File.join(rails_root, directory),
-              File.join(rails_root, 'ee', directory)
-            )
-          end
-        end
       end
     end
   end