Inspect ActiveRecord::Locking::Pessimistic#with_lock as well

`ActiveRecord::Locking::Pessimistic#with_lock` implicitly opens a
transaction, so we should inspect this method as well as
`ActiveRecord::Transactions#transaction`.

changelog/change_inspect_with_lock_for_rails_transaction_exit_statement_cop.md

@@ -0,0 +1 @@
+* [#710](https://github.com/rubocop/rubocop-rails/pull/710): Rails/TransactionExitStatement - Inspect `ActiveRecord::Locking::Pessimistic#with_lock` too, as `#with_lock` opens a transaction. ([@FunnyHector][https://github.com/FunnyHector])

lib/rubocop/cop/rails/transaction_exit_statement.rb

@@ -29,6 +29,11 @@ module Rails
       #     throw if user.active?
       #   end
       #
+      #   # bad, as `with_lock` implicitly opens a transaction too
+      #   user.with_lock do
+      #     throw if user.active?
+      #   end
+      #
       #   # good
       #   ApplicationRecord.transaction do
       #     # Rollback
@@ -47,7 +52,7 @@ class TransactionExitStatement < Base
           Exit statement `%<statement>s` is not allowed. Use `raise` (rollback) or `next` (commit).
         MSG
 
-        RESTRICT_ON_SEND = %i[transaction].freeze
+        RESTRICT_ON_SEND = %i[transaction with_lock].freeze
 
         def_node_search :exit_statements, <<~PATTERN
           ({return | break | send nil? :throw} ...)

spec/rubocop/cop/rails/transaction_exit_statement_spec.rb

@@ -28,6 +28,15 @@
     RUBY
   end
 
+  it 'registers an offense when `return` is used in `with_lock` transactions' do
+    expect_offense(<<~RUBY)
+      user.with_lock do
+        return if user.active?
+        ^^^^^^ Exit statement `return` is not allowed. Use `raise` (rollback) or `next` (commit).
+      end
+    RUBY
+  end
+
   it 'does not register an offense when `next` is used in transactions' do
     expect_no_offenses(<<~RUBY)
       ApplicationRecord.transaction do