Fix reorder buffer memory accounting for toast changes.

Fix reorder buffer memory accounting for toast changes.

While processing toast changes in logical decoding, we rejigger the
tuple change to point to in-memory toast tuples instead to on-disk toast
tuples. And, to make sure the memory accounting is correct, we were
subtracting the old change size and then after re-computing the new tuple,
re-adding its size at the end. Now, if there is any error before we add
the new size, we will release the changes and that will update the
accounting info (subtracting the size from the counters). And we were
underflowing there which leads to an assertion failure in assert enabled
builds and wrong memory accounting in reorder buffer otherwise.

Author: Bertrand Drouvot
Reviewed-by: Amit Kapila
Backpatch-through: 13, where memory accounting was introduced
Discussion: https://postgr.es/m/92b0ee65-b8bd-e42d-c082-4f3f4bf12d34@amazon.com