Raise `ArgumentError` when `has_one` is used with `counter_cache`

Previously, the `has_one` macro incorrectly accepts the `counter_cache` option
due to a bug, although that options was never supported nor functional on
`has_one` and `has_one ... through` relationships. It now correctly raises an
`ArgumentError` when passed that option.

For reference, this bug was introduced in 52f8e4b9.
Merge pull request #13107 from chancancode/has_one_counter_cache_should_raise

Raise `ArgumentError` when `has_one` is used with `counter_cache`