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.:

    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
Merge pull request #9426 from exviva/nested_attributes_reuse_existing_new_record

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