The song is not a reference to Robert Horry.
Ariana Grande has announced that she will be releasing a new song called "7 Rings" next Friday, leading to an unfortunate and disappointing misunderstanding. NBA fans may have mistaken this title for a reference to the only player, off the top of my head and upon further googling, who has won seven rings in his career. That player is Robert Horry, who won his championships with the Houston, LA and San Antonio and has never lost a finals appearance.
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Although she wasn't asked outright, Grande was quick to shoot down the hopes of basketball fans who were wishing for a Robert Horry tribute. The seven rings she refers to in her title are apparently engagement rings from Tiffany's: "You know how when you’re waiting at Tiffany’s they give you lots of champagne?" she said, "They got us very tipsy, so we bought seven engagement rings, and when I got back to the studio I gave everybody a friendship ring."
Grande also prompted speculation about other aspects of the song, namely a Biggie sample, with an Instagram Live post. She shared a screenshot of the song "Gimme The Loot" with a ring emoji next to it and the text "nuttin but net when we shoot:"