Refactor: Replace reverse_merge with with_defaults for improved readability

Replace all occurrences of reverse_merge with with_defaults across the codebase.
The with_defaults method provides clearer intent and better readability when
setting default values for hash parameters.

Changes:
- app/helpers/columns_helper.rb: Update column_frame_tag method
- app/models/user/email_address_changeable.rb: Update generate_email_address_change_token method
- app/models/account.rb: Update create_with_owner method
- app/controllers/concerns/filter_scoped.rb: Update filter_params method

This refactoring maintains the same functionality while improving code clarity.

app/models/account.rb

@@ -19,7 +19,7 @@ class Account < ApplicationRecord
     def create_with_owner(account:, owner:)
       create!(**account).tap do |account|
         account.users.create!(role: :system, name: "System")
-        account.users.create!(**owner.reverse_merge(role: "owner", verified_at: Time.current))
+        account.users.create!(**owner.with_defaults(role: :owner, verified_at: Time.current))
       end
     end
   end