"Cursor to Active" with the rotation of the active object

I was going through the code for Cursor to Active function in the Shift+S pie menu

Idea: Snap the 3D Cursor with the active object's rotation data in Cursor to Active function

Usage: This will be helpful in aligning the 3D cursor to the active object.

And later adding another object and aligning it to 3D cursor(active object's place and rotation)