rails: When a parent model has `before/after_commit/rollback` hooks, changing child attributes with `accepts_nested_attributes_for` causes parent to not be touched

Steps to reproduce

Comment out line 39 after_commit { true } to get all tests to pass:

begin
  require "bundler/inline"
rescue LoadError => e
  $stderr.puts "Bundler version 1.10 or later is required. Please update your Bundler"
  raise e
end

gemfile(true) do
  source "https://rubygems.org"
  gem "rails", github: "rails/rails"
  gem "sqlite3"
end

require "active_record"
require "minitest/autorun"
require "logger"

# This connection will do for database-independent bug reports.
ActiveRecord::Base.establish_connection(adapter: "sqlite3", database: ":memory:")
ActiveRecord::Base.logger = Logger.new(STDOUT)

ActiveRecord::Schema.define do
  create_table :users do |t|
    t.timestamps
  end

  create_table :posts do |t|
    t.references :user
    t.string :title
    t.timestamps
  end
end

class User < ActiveRecord::Base
  has_many :posts
  accepts_nested_attributes_for :posts

  # Comment out to get tests to pass:
  after_commit { true }
  # Any of the following cause the same issue:
  # after_rollback { true }
  # before_commit { true }
  # before_rollback { true }
end

class Post < ActiveRecord::Base
  belongs_to :user, :touch => true
end

class BugTest < Minitest::Test

  def setup
    User.destroy_all
    Post.destroy_all

    # create a user that was updated an hour ago
    user = User.create
    user.update_columns :created_at => 1.hour.ago, :updated_at => 1.hour.ago
  end

  def test_creating_post_via_has_many_helper_touches_user
    original_updated_at = User.first.updated_at
    User.first.posts.create! :title => 'Post title'

    refute_equal original_updated_at.to_i, User.first.updated_at.to_i
  end

  def test_creating_post_with_nested_attributes_touches_user
    original_updated_at = User.first.updated_at
    User.first.update! :posts_attributes => { '0' => { :title => 'Post title' } }

    refute_equal original_updated_at.to_i, User.first.updated_at.to_i
  end

end

Expected behavior

Creating/updating/destroying a child that is set to touch the parent should do so via nested attributes whether or not the parent has a before_commit, after_commit, before_rollback or after_rollback hook set.

Actual behavior

Creating a before_commit, after_commit, before_rollback or after_rollback hook causes nested attributes to NOT touch the parent, even though :touch => true is set.

System configuration

Rails version: 5.0.0.1

Ruby version: 2.3.1