This clears the transaction record state when the transaction finishes
with a `:committed` status.
Considering the following example where `name` is a required attribute.
Before we had `new_record?` returning `true` for a persisted record:
```ruby
author = Author.create! name: 'foo'
author.name = nil
author.save # => false
author.new_record? # => true
```
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