Fix regression on after_commit in nested transactions.

after_commit should not run in nested transactions, however they should
run once the outermost transaction gets committed. This patch fixes the
problem copying the records from the Savepoint to its parent. So the
RealTransaction will have all records that needs to run callbacks on it.

[fixes #16425]

review @rafaelfranca @chancancode
this should be applied on 4-0-stable ..
I will work on a different fix for master, as the code is different.