Added two failing test cases for nested transactions
Fixed "fake" nested transactions swallowing manual rollbacks

Previously, `ActiveRecord::Rollback` are silently swallowed by all transaction
blocks. The intention behind this is that these special "exceptions" are only
used to signal a rollback request to Active Record, thus they should be
discarded after the rollback request is handled.

However, this is incorrect for nested transactions. By default, nested
transaction blocks are effectively a no-op – they simply become part of the
parent transaction†. To achieve this, the correct behaviour is to "bubble up"
the `ActiveRecord::Rollback` "exception", which allow the first parent
transaction block with a real database transaction to correctly handle the
rollback.

The documentation has been changed to reflect this. This effectively rolls
back 53bbbcc.

Fixes #3455, #14698.

† The reason that nested transactions defaults to no-op is that savepoints are
  not supported in all databases.

*Godfrey Chan*