Add coverage for email subscription account controls (#39333)

spec/requests/admin/email_subscriptions/accounts_spec.rb

@@ -0,0 +1,26 @@
+# frozen_string_literal: true
+
+require 'rails_helper'
+
+RSpec.describe 'Admin Email Subscriptions Accounts' do
+  let(:user) { Fabricate(:admin_user) }
+  let(:account) { Fabricate :account }
+
+  before { sign_in user }
+
+  context 'when feature is disabled' do
+    around do |example|
+      original = Rails.application.config.x.email_subscriptions
+      Rails.application.config.x.email_subscriptions = false
+      example.run
+      Rails.application.config.x.email_subscriptions = original
+    end
+
+    it 'returns not found' do
+      get admin_email_subscriptions_account_path(account.id)
+
+      expect(response)
+        .to have_http_status(404)
+    end
+  end
+end