This reverts commit fa6d921e.

Reason: Not a fan of such massive changes. We usually close such changes
if made to Rails master as a pull request. Following the same principle
here and reverting.

[ci skip]

For future reference, this is the regex I used: ^\s*#\s*\n(?!\s*#). Replace
with the first match, and voilà! Note that the regex matches a little bit too
much, so you probably want to `git add -i .` and go through every single diff
to check if it actually should be changed.

This reverts commit 23a98ffb.

[ci skip]

The fix commited in e2a070cf was returning the `new_target`, as
a try to return whatever user replaced association with. The
problem is, the resulting association target may be ordered
differently. In such case we want to return the target that
will be later used for that association.