Raise `RecordNotDestroyed` when children can't be replaced

Fixes #12812
Raise `ActiveRecord::RecordNotDestroyed` when a child marked with
`dependent: destroy` can't be destroyed.

The following code:
```ruby
class Post < ActiveRecord::Base
  has_many :comments, dependent: :destroy
end

class Comment < ActiveRecord::Base
  before_destroy do
    return false
  end
end

post = Post.create!(comments: [Comment.create!])
post.comments = [Comment.create!]
````

would result in a `post` with two `comments`.
With this commit, the same code would raise a `RecordNotDestroyed`
exception, keeping the `post` with the same `comment`.
move changelog entry to the top
Merge pull request #13042 from brianstorti/fix-dependent-destroy-12812

Raise `RecordNotDestroyed` when children can't be replaced