Fix Couchbase auditing for immutable entities, including Java records

[kaliy]

Closes #2152

When auditing an entity, Spring Data can return a new instance with its audit fields set. The Couchbase callback ignored that returned instance.

This does not affect normal mutable classes because their fields are updateddirectly. For records and classes with final fields, however, the audit dates were not saved.

Use AuditingEntityCallback as the single auditing mechanism. It keeps the audited replacement instance and avoids running auditing twice for mutable entities. This follows the original implementation discussion: #1102 (comment)

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