Merge branch 'fix-counter-cache-for-acts-as-taggable' into 'master'

Fix Counter Cache not being disabled for acts-on-taggable

Closes #30582

See merge request !11727

changelogs/unreleased/fix-counter-cache-for-acts-as-taggable.yml

+---
+title: Fix counter cache for acts as taggable
+merge_request:
+author:

config/initializers/acts_as_taggable.rb → config/initializers/0_acts_as_taggable.rb

@@ -3,3 +3,7 @@ ActsAsTaggableOn.strict_case_match = true
 # tags_counter enables caching count of tags which results in an update whenever a tag is added or removed
 # since the count is not used anywhere its better performance wise to disable this cache
 ActsAsTaggableOn.tags_counter = false
+
+# validate that counter cache is disabled
+raise "Counter cache is not disabled" if 
+    ActsAsTaggableOn::Tagging.reflections["tag"].options[:counter_cache]