Avoid duplicate loads on creating item adjustments

This reduces a source of duplicate records loads that can lead do deadlocks and identity problems.

We oversaw this one on the deduploads optimization branch.

After merging I'm gonna squash this commit into the deduploads one on the next rebase.
@mbj oh I see. I thought that was why we added `#not` in this specific PR. Did we end up adding it "just in case" ?