Removing .includes() call from MigrateTaxCategoriesToLineItems

Addresses the bug discussed in https://github.com/spree/spree/issues/4460

Note that this will make the migration slower, but less buggy in the case that LineItems refer to deleted Variants or Products.

If the `acts_as_paranoid` gem can be modified to allow "unscoped" `includes()` calls, then we can reinstate the performance improvement.

Fixes #4460
Fixes #4471
Fixes issue where deleting and creating product properties at the same time caused an error on the product page stating the product could not be found.

When deleting a product property it was deleted from the database and the row was hidden (not removed) on the frontend. On submitting the form, the now deleted property id was still present causing the error when trying to load the property with that id from the database.

Fixes #4467

Conflicts:
	backend/spec/features/admin/products/properties_spec.rb