add destroyed records to the currend transaction

activerecord/lib/active_record/persistence.rb

@@ -178,6 +178,7 @@ module ActiveRecord
     def destroy
       raise ReadOnlyRecord, "#{self.class} is marked as readonly" if readonly?
       destroy_associations
+      self.class.connection.add_transaction_record(self)
       destroy_row if persisted?
       @destroyed = true
       freeze

activerecord/lib/active_record/transactions.rb

@@ -381,7 +381,10 @@ module ActiveRecord
           thaw unless restore_state[:frozen?]
           @new_record = restore_state[:new_record]
           @destroyed  = restore_state[:destroyed]
-          write_attribute(self.class.primary_key, restore_state[:id]) if self.class.primary_key
+          pk = self.class.primary_key
+          if pk && read_attribute(pk) != restore_state[:id]
+            write_attribute(pk, restore_state[:id])
+          end
         end
       end
     end