Don't require ActionView::Base when rake tasks get loaded:

- ### Problem

  When running any rake command, Sprockets Rails will autoload
  `ActionView::Base` way too early. This creates a broader issue
  which I described in detail in rails/rails#38024

  ### Solution

  This `require` statement was the last attempt to fix a old [issue](rails/rails#9461)
  in 2014. TL;DR on the issue is that assets_prefix would
  get ignored when precompiling assets.

  A lot has change since 2014 in sprockets-rails and after digging
  I can confirm that requiring AV::Base is no longer needed.
  We don't need it to run assets related rake tasks.
  This is thanks thanks of the decoupling between
  `Sprockets::Rails::Context` and `Sprockets::Rails::Helper`
  in 32a58f54

Author: Edouard-chin

lib/sprockets/rails/task.rb

@@ -2,7 +2,6 @@
 require 'rake/sprocketstask'
 require 'sprockets'
 require 'action_view'
-require 'action_view/base'
 
 module Sprockets
   module Rails

test/test_railtie.rb

@@ -37,7 +37,6 @@ def setup
     @app.config.time_zone = 'UTC'
     @app.config.middleware ||= Rails::Configuration::MiddlewareStackProxy.new
     @app.config.active_support.deprecation = :notify
-    ActionView::Base # load ActionView
 
     Dir.chdir(app.root) do
       dir = "app/assets/config"
@@ -330,12 +329,12 @@ def test_load_tasks
   def test_task_precompile
     app.configure do
       config.assets.paths << FIXTURES_PATH
-      config.assets.precompile += ["foo.js"]
+      config.assets.precompile += ["foo.js", "url.css"]
     end
     app.initialize!
     app.load_tasks
 
-    path = "#{app.assets_manifest.dir}/foo-4ef5541f349f7ed5a0d6b71f2fa4c82745ca106ae02f212aea5129726ac6f6ab.js"
+    path = "#{app.assets_manifest.dir}/foo-#{Rails.application.assets['foo.js'].etag}.js"
 
     silence_stderr do
       Rake.application['assets:clobber'].execute
@@ -346,6 +345,8 @@ def test_task_precompile
       Rake.application['assets:precompile'].execute
     end
     assert File.exist?(path)
+    url_css_path = File.join(app.assets_manifest.dir, Rails.application.assets['url.css'].digest_path)
+    assert_match(%r{/assets/logo-#{Rails.application.assets['logo.png'].etag}.png}, File.read(url_css_path))
 
     silence_stderr do
       Rake.application['assets:clobber'].execute