Prevent double firing the before save callback of new object when the parent association saved in the callback

Related #18155, #26661, 268a5bb0, #27434, #27442, and #28599.

Originally #18155 was introduced for preventing double insertion caused
by the after save callback. But it was caused the before save issue
(#26661). 268a5bb0 fixed #26661, but it was caused the performance
regression (#27434). #27442 added new record to `target` before calling
callbacks for fixing #27434. But it was caused double firing before save
callback (#28599). We cannot add new object to `target` before saving
the object.

This is improving #18155 to only track callbacks after `save`.

Fixes #28599.