When you use attr_accessor in your class that does not inherit from another class, there is, by definition, no method by the same name in a "parent" class. Therefore, super has nowhere to go to find a same-named method. (Well, your class inherits from Object, but Object does not define a method named some_attribute.)
On the other hand, ActiveRecord does define a getter and a setter for your attributes. Therefore, when you define them again in your class (that inherits from ActiveRecord::Base), then Ruby has somewhere to go (ActiveRecord::Base) when you invoke super.
Contrasting attr_accessor and the (many) methods that ActiveRecord generates for your table columns is a bit of an apples and oranges kind of question. ActiveRecord does all sorts of things with the attributes on the underlying table, including--but not limited to--creating getters and setters for the table columns.
(Note on the above: ActiveRecord works mostly by harnessing the power of method_missing, so many or most of the methods defined on your table attributes are actually implemented through the method_missing method. super does in fact invoke method_missing, if it exists, in parent classes, so that is how you can successfully invoke super on some_attribute when you inherit from ActiveRecord::Base.)
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