let early return return the expected data

Author: Treggats

src/Relations/EmbedsOneOrMany.php

@@ -275,17 +275,17 @@ protected function toCollection(array $records = [])
      */
     protected function toModel($attributes = [])
     {
-        if ($attributes === null) {
-            return;
-        }
-
         $connection = $this->related->getConnection();
 
         $model = $this->related->newFromBuilder(
             (array) $attributes,
             $connection ? $connection->getName() : null,
         );
 
+        if ($attributes === null) {
+            return $model;
+        }
+
         $model->setParentRelation($this);
 
         $model->setRelation($this->foreignKey, $this->parent);