Fix when multiple `belongs_to` maps to the same counter_cache column.
In such situation `inverse_which_updates_counter_cache` may find the
wrong relation which leads into an invalid increment of the
counter_cache.

This is done by releying on the `inverse_of` property of the relation
as well as comparing the models the association points two.

Note however that this second check doesn't work for polymorphic
associations.

Fixes #41250

Co-Authored-By: Jean Boussier <jean.boussier@gmail.com>