Upgrade to Ruby 3

[ferblape]

Current version 2.7.4 is no longer maintained and is not available to install in most of Ubuntu mirrors, so it's a heavy reason to migrate to Ruby 3.2.2

Here's a reference to migrate: https://www.fastruby.io/blog/ruby/upgrades/upgrade-ruby-from-2.7-to-3.0.html

Notes:

• This PR might be helpful, specially for CircleCI config https://github.com/PopulateTools/ingenio/pull/1049
• Remember to activatey YJIT in PRE and PRO
• Currently there are two broken tests in master