Transforms a Hash into HTML Attributes, ready to be interpolated into
ERB.

```html+erb
<input <%= tag.attributes(type: :text, aria: { label: "Search" }) %> >
<%# => <input type="text" aria-label="Search"> %>
```

Utilizes the `ActionView::Helpers::TagHelper#tag_options` implementation
to enable combining ERB with attribute transformation, without requiring
templates to replace HTML strings with `tag` or `content_tag`
invocations.

Co-authored-by: David Heinemeier Hansson <david@loudthinking.com>