I noticed that the new version of Michael Hartl\'s Ruby on Rails Tutorial says to include the following to serving static assets on Heroku
gem \'rails_12facto
Older question, but FWIW Rails 5 Apps do not require the rails_12factor gem. Per the README:
rails_12factor
We worked with the Rails core team to make Rails 5 work on twelve-factor platforms out of the box.
There is also a snippet for migrating to Rails 5.