This clears the transaction record state when the transaction finishes
with a `:committed` status.

Considering the following example where `name` is a required attribute.
Before we had `new_record?` returning `true` for a persisted record:

```ruby
  author = Author.create! name: 'foo'
  author.name = nil
  author.save        # => false
  author.new_record? # => true
```