Should take the record's state of first action in the transaction

If the same id's records are saved and/or destroyed in the transaction,
commit callbackes will only run for the first enrolled record.

https://github.com/rails/rails/blob/a023e2180093ebc517a642aaf21f3c7241c67657/activerecord/lib/active_record/connection_adapters/abstract/transaction.rb#L115-L119

The regression #36132 is caused due to #35920 changed the enrollment
order that the first action's record will be enrolled to last in the
transaction.

We could not change the the enrollment order as long as someone depends
on the enrollment order.

Fixes #36132.

activerecord/lib/active_record/transactions.rb

@@ -333,7 +333,7 @@ def before_committed! # :nodoc:
     # Ensure that it is not called if the object was never persisted (failed create),
     # but call it after the commit of a destroyed object.
     def committed!(should_run_callbacks: true) #:nodoc:
-      if should_run_callbacks && (destroyed? || persisted?)
+      if should_run_callbacks && trigger_transactional_callbacks?
         @_committed_already_called = true
         _run_commit_without_transaction_enrollment_callbacks
         _run_commit_callbacks
@@ -346,7 +346,7 @@ def committed!(should_run_callbacks: true) #:nodoc:
     # Call the #after_rollback callbacks. The +force_restore_state+ argument indicates if the record
     # state should be rolled back to the beginning or just to the last savepoint.
     def rolledback!(force_restore_state: false, should_run_callbacks: true) #:nodoc:
-      if should_run_callbacks
+      if should_run_callbacks && trigger_transactional_callbacks?
         _run_rollback_callbacks
         _run_rollback_without_transaction_enrollment_callbacks
       end
@@ -364,7 +364,9 @@ def rolledback!(force_restore_state: false, should_run_callbacks: true) #:nodoc:
     def with_transaction_returning_status
       status = nil
       self.class.transaction do
-        unless has_transactional_callbacks?
+        if has_transactional_callbacks?
+          add_to_transaction
+        else
           sync_with_transaction_state if @transaction_state&.finalized?
           @transaction_state = self.class.connection.transaction_state
         end
@@ -372,11 +374,6 @@ def with_transaction_returning_status
 
         status = yield
         raise ActiveRecord::Rollback unless status
-      ensure
-        if has_transactional_callbacks? &&
-            (@_new_record_before_last_commit && !new_record? || _trigger_update_callback || _trigger_destroy_callback)
-          add_to_transaction
-        end
       end
       status
     end
@@ -460,6 +457,10 @@ def add_to_transaction
         self.class.connection.add_transaction_record(self)
       end
 
+      def trigger_transactional_callbacks?
+        @_new_record_before_last_commit && !new_record? || _trigger_update_callback || _trigger_destroy_callback
+      end
+
       def has_transactional_callbacks?
         !_rollback_callbacks.empty? || !_commit_callbacks.empty? || !_before_commit_callbacks.empty?
       end

activerecord/test/cases/transaction_callbacks_test.rb

@@ -36,6 +36,8 @@ class TopicWithCallbacks < ActiveRecord::Base
 
     has_many :replies, class_name: "ReplyWithCallbacks", foreign_key: "parent_id"
 
+    before_destroy { self.class.find(id).touch if persisted? }
+
     before_commit { |record| record.do_before_commit(nil) }
     after_commit { |record| record.do_after_commit(nil) }
     after_save_commit { |record| record.do_after_commit(:save) }