Invalid SQL generated for mutation when using association with @NotFound

Description

Encountered an issue with many-to-one associations and @NotFound when migrating to Spring Boot 3. Incomplete SQL is generated for update and delete statements.

For example, having two entities, user:

@Entity
@Table(name = "users")
public class User {

    @Id
    @GeneratedValue
    public Long id;

    public String name;

    public User(String name) {
        this.name = name;
    }
}

And comments:

@Entity
@Table(name = "comments")
public class Comment {

    @Id
    @GeneratedValue
    public Long id;

    public String text;

    @ManyToOne
    @JoinColumn(name = "user_id")
    @NotFound(action = NotFoundAction.IGNORE) // <-- issue appears when @NotFound is added
    public User user;

    public Comment(String text, User user) {
        this.text = text;
        this.user = user;
    }
}

And following HQL/JPQL statements:

SELECT c FROM Comment c WHERE c.user = :user
UPDATE Comment c SET c.text = :text WHERE c.user = :user
DELETE FROM Comment c WHERE c.user = :user

Selects are working and generate correct SQL - select ... from comments c1_0 left join users u1_0 on u1_0.id=c1_0.user_id where u1_0.id=?. However update and delete statements are incomplete (the join part is not included), resulting in invalid SQL - delete from comments where u1_0.id=?.

When @NotFound is removed from the association then all examples work, the SQL is generated same way as in Hibernate 5, without join - delete from comments where user_id=?.

Test case reproducing these examples - https://github.com/aivish/hibernate-test-case-association-comparisons/tree/main, it contains tests for Hibernate 5 and 6, the update/delete ones are failing in Hibernate 6, but working in 5.

I see that there are similar issues:

Seems like this provides a bit different use case and simpler test case how to reproduce the issue, so decided to create a separate issue.