When updating an associated record via nested attribute hashes the
reject_if proc could be bypassed if the _destroy flag was set in the
attribute hash and allow_destroy was set to false.

The fix is to only short-circuit if the _destroy flag is set and the
option allow_destroy is set to true. It also fixes an issue where
a new record wasn't created if _destroy was set and the option
allow_destroy was set to false.

CVE-2015-7577