Do not use disable_with when it set to false

If automatically_disable_submit_tag is set to false then disable_with
is ignored, as result in all cases where disable_with is explicitly set
to false will produce unexpected result

actionview/lib/action_view/helpers/form_tag_helper.rb

@@ -897,16 +897,15 @@ def sanitize_to_id(name)
         end
 
         def set_default_disable_with(value, tag_options)
-          return unless ActionView::Base.automatically_disable_submit_tag
           data = tag_options["data"]
 
-          unless tag_options["data-disable-with"] == false || (data && data["disable_with"] == false)
+          if tag_options["data-disable-with"] == false || (data && data["disable_with"] == false)
+            data.delete("disable_with") if data
+          elsif ActionView::Base.automatically_disable_submit_tag
             disable_with_text = tag_options["data-disable-with"]
             disable_with_text ||= data["disable_with"] if data
             disable_with_text ||= value.to_s.clone
             tag_options.deep_merge!("data" => { "disable_with" => disable_with_text })
-          else
-            data.delete("disable_with") if data
           end
 
           tag_options.delete("data-disable-with")

actionview/test/template/form_tag_helper_test.rb

@@ -538,6 +538,16 @@ def test_empty_submit_tag_with_opt_out
     ActionView::Base.automatically_disable_submit_tag = true
   end
 
+  def test_empty_submit_tag_with_opt_out_and_explicit_disabling
+    ActionView::Base.automatically_disable_submit_tag = false
+    assert_dom_equal(
+      %(<input name='commit' type="submit" value="Save" />),
+      submit_tag("Save", data: { disable_with: false })
+    )
+  ensure
+    ActionView::Base.automatically_disable_submit_tag = true
+  end
+
   def test_submit_tag_having_data_disable_with_string
     assert_dom_equal(
       %(<input data-disable-with="Processing..." data-confirm="Are you sure?" name='commit' type="submit" value="Save" />),