Better support for `where()` conditions that use an association name.

Using the name of an association in `where` previously worked only
if the value was a single `ActiveRecrd::Base` object. e.g.

    Post.where(author: Author.first)

Any other values, including `nil`, would cause invalid SQL to be
generated. This change supports arguments in the `where` query
conditions where the key is a `belongs_to` association name and the
value is `nil`, an `Array` of `ActiveRecord::Base` objects, or an
`ActiveRecord::Relation` object.

    # Given the Post model
    class Post < ActiveRecord::Base
      belongs_to :author
    end

    # nil value finds records where the association is not set
    Post.where(author: nil)
    # SELECT "posts".* FROM "posts" WHERE "posts"."author_id" IS NULL

    # Array values find records where the association foreign key
    # matches the ids of the passed ActiveRecord models, resulting
    # in the same query as Post.where(author_id: [1,2])
    authors_array = [Author.find(1), Author.find(2)]
    Post.where(author: authors_array)

    # ActiveRecord::Relation values find records using the same
    # query as Post.where(author_id: Author.where(last_name: "Emde"))
    Post.where(author: Author.where(last_name: "Emde"))

Polymorphic `belongs_to` associations will continue to be handled
appropriately, with the polymorphic `association_type` field added
to the query to match the base class of the value. This feature
previously only worked when the value was a single `ActveRecord::Base`.

    class Post < ActiveRecord::Base
      belongs_to :author, polymorphic: true
    end

    Post.where(author: Author.where(last_name: "Emde"))
    # Generates a query similar to:
    Post.where(author_id: Author.where(last_name: "Emde"), author_type: "Author")
Merge pull request #12873 from martinemde/fix-where-assoc-nil

Better support for AR:B.where(belongs_to_assoc: val) which previously generated invalid SQL