9c9fb19b changed the behaviour of the _ids= setters for associations to
raise an AssociationTypeMismatch when unknown IDs are given:

    Class: <ActiveRecord::AssociationTypeMismatch>
    Message: <"Developer(#43811860) expected, got NilClass(#16732720)">

This restores the original ActiveRecord::RecordNotFound exception with a
much clearer error message:

    Class: <ActiveRecord::RecordNotFound>
    Message: <"Couldn't find all Developers with 'id': (1, -9999) [WHERE \"contracts\".\"company_id\" = ?] (found 1 results, but was looking for 2)">

Fixes #25719