Introduce ApplicationRecord, an Active Record layer supertype

It's pretty common for folks to monkey patch `ActiveRecord::Base` to
work around an issue or introduce extra functionality. Instead of
shoving even more stuff in `ActiveRecord::Base`, `ApplicationRecord` can
hold all those custom work the apps may need.

Now, we don't wanna encourage all of the application models to inherit
from `ActiveRecord::Base`, but we can encourage all the models that do,
to inherit from `ApplicationRecord`.

Newly generated applications have `app/models/application_record.rb`
present by default. The model generators are smart enough to recognize
that newly generated models have to inherit from `ApplicationRecord`,
but only if it's present.

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