If using a custom renderer it is not possible to use the tag helper which is a shorter variant for content_tag and is preferred by Rails style guides.
The SimpleNavigation::Renderer::Base does not delegate tag to the template adapter.
Documentation:
rails/rails#25195
https://docs.rubocop.org/rubocop-rails/cops_rails.html#railscontenttag
It would be great to see this implemented.
Currently I've excluded any renderers from Rubocop's auto-correction feature.