Restore ActiveRecord states after a rollback for models w/o callbacks

This fixes a regression (#13744) that was caused by 67d8bb9.

In 67d8bb9, we introduced lazy rollback for records, such that the record's internal states and attributes are not restored immediately after a transaction rollback, but deferred until they are first accessed.

This optimization is only performed when the model does not have any transactional callbacks (e.g. `after_commit` and `after_create`).

Unfortunately, the models used to test the affected codepaths all comes with some sort of transactional callbacks. Therefore this codepath remains largely untested until now and as a result there are a few issues in the implementation that remains hidden until now.

First, the `sync_with_transaction_state` (or more accurately, `update_attributes_from_transaction_state`) would perform the synchronization prematurely before a transaction is finalized (i.e. comitted or rolled back). As a result, when the actuall rollback happens, the record will incorrectly assumes that its internal states match the transaction state, and neglect to perform the restore.

Second, `update_attributes_from_transaction_state` calls `committed!` in some cases. This in turns checks for the `destroyed?` state which also requires synchronization with the transaction state, which causes an infinite recursion.

This fix works by deferring the synchronization until the transaction has been finalized (addressing the first point), and also unrolled the `committed!` and `rolledback!` logic in-place (addressing the second point).

It should be noted that the primary purpose of the `committed!` and `rolledback!` methods are to trigger the relevant transactional callbacks. Since this code path is only entered when there are no transactional callbacks on the model, this shouldn't be necessary. By unrolling the method calls, the intention here (to restore the states when necessary) becomes more clear.