This is, in a sense, a combination of HHH-7918 Closed and HHH-7948 Closed .
Steps:

1. Tx1: Create ListRefEdEntity
2. Tx2:
   1. Fetch ListRefEdEntity created at (1)
   2. Create and persist ListRefIngEntity associated with ListRefEdEntity fetched at (a)
   3. Change its data , associate with ListRefIngEntity
   4. Flush
   5. Change its data again

This will lead to revision of ListRefEdEntity created after Tx2 with reffering_mod=false

See a PR for a test case

The way I see the problem is that by discarding both CollectionChangeWorkUnit and ModWorkUnit#data we are relying on the difference between oldState and newState, but debug shows that both states already contain added ListRefIngEntity.