Do not overwrite manually built records during one-to-one nested attribute assignment

For one-to-one nested associations, if you build the new (in-memory)
child object yourself before assignment, then the NestedAttributes
module will not overwrite it, e.g.:

```ruby
class Member < ActiveRecord::Base
  has_one :avatar
  accepts_nested_attributes_for :avatar

  def avatar
    super || build_avatar(width: 200)
  end
end

member = Member.new
member.avatar_attributes = {icon: 'sad'}
member.avatar.width # => 200
```