Not needed in this context

Such file is required by rails/activerecord already when we use SQL
matchers for rails/activerecord tests.

Absence of this require helps when testing on AR/AS 6.0-6.1 where this
file did not exist.

support/helpers/rspec_sql_matchers.rb

@@ -1,6 +1,5 @@
 # frozen_string_literal: true
 
-require "active_support/isolated_execution_state"
 require "active_support/notifications"
 
 ::RSpec::Matchers.define :match_query_count do |expected_count|