https://github.com/rails/rails/commit/2075f39d726cef361170218fd16421fc52bed5a8 introduced a regression in includes/preloades
by calling `read_attribute` on an association when preloading takes places, instead of using loaded records in `association.target`.

tl;dr

Records are not made properly available via `read_attribute` when preloding in simultaneous,
but value of `@loaded` is already set true, and records concatenated in `association.target` on an association object.
When `@loaded` is true we return an object of `AlreadyLoaded` in preload_for. In `AlreadyLoaded` to return preloaded
records we make wrong use of `read_attribute`, instead of `target` records.

The regression is fixed by making use of the loaded records in `association.target` when the preloading takes place.

Fixes #13437