`IncorrectDependentOption` should consider `touch` and `counter_cache` association options

[fatkodima]

Example:

class User
  has_many :projects
  has_many :commits
end

class Project
  belongs_to :user
  has_many :commits, dependent: :delete_all
end

class Commit
  belongs_to :project
  belongs_to :user, counter_cache: true # same applies for when `touch: true`
end

If model has an association defined with touch or/and counter_cache, IncorrectDependentOption decides that it is safe to delete this model (if all other conditions are met).

Updating counter cache is implemented without any callbacks - https://github.com/rails/rails/blob/c4b050984a0a9433e2ac79409e69154f55cfb247/activerecord/lib/active_record/counter_cache.rb#L186-L199, and touching via update, touch and sometimes destroy (if no counter cache) callbacks - https://github.com/rails/rails/blob/c4b050984a0a9433e2ac79409e69154f55cfb247/activerecord/lib/active_record/associations/builder/belongs_to.rb#L78-L100

So, 1) counter caches will gets stale or 2) parent records won't be touched (possibly some cache will became stale).
For the example from the top: if we call project.destroy, then relevant commits will be DELETEd, and the relevant user won't be touched.

So, I suggest if the model has such associations with counter_cache or touch options defined, it is not safe to delete them.

If you are ok with such changes, I will open a PR.