If you create a new record via a collection association proxy that has
not loaded its target, and which selects additional attributes through
the association, then when the proxy loads its target, it will
inadvertently trigger an ActiveModel::MissingAttributeError during
attribute writing when CollectionAssociation#merge_target_lists attempts
to do its thing, since the newly loaded records will possess attributes
the created record does not.

This error also raises a bogus/confusing deprecation warning when
accessing the association in Rails 3.2.x, so cherry-pick would be
appreciated!