Since a record is already persisted in `after_create_commit`, so `save`
should invoke only `after_update_commit`.

This bug is caused by depending on `@_start_transaction_state` for
rollback to consider whether it was `new_record` before being committed.

If after commit callbacks caused another commit, the state before
last commit is no longer `new_record`.

Fixes #32831.
Closes #18367.
Closes #31106.