Validate the records externalized during treasury updates in `TokenUpdate`

Based on [this issue](https://github.com/hashgraph/hedera-services/issues/12913),

Currently when there is a treasury update on a Non Fungible Token, we add an invalid transfer list of -1 serial in the record. We do it currently [here](https://github.com/hashgraph/hedera-services/blob/develop/hedera-node/hedera-token-service-impl/src/main/java/com/hedera/node/app/service/token/impl/RecordFinalizerBase.java#L244) to indicate mirror node to re-calculate owned NFTs.

Discuss the possible solutions to fix this in future release and not have an invalid transfer list.
Also review all the records to see if similar cases happen in any other record.

Start with issue 12913 and the TokenUpdate handling in hedera-node/hedera-token-service-impl/src/main/java/com/hedera/node/app/service/token/impl/RecordFinalizerBase.java around line 244. Review how treasury-update records represent externalized NFTs and inspect other record types for similar invalid transfer lists. Done means documenting a viable future-release solution and identifying all affected record cases.

Written by the indexing model from the issue text.