Verify harmonization of classes and records

[badcel]

With the introduction of the new subclassing requirements the reference handling for classes changed. Now at every full transfer at a boundary the ref count is changed. Prior ref count was only touched during instance creation.

This change make the "owned handle" parameter in the "InstanceFactory" interface obsolete for classes. But it is still required for records. As both kinds of types run through the dynamic instance factory and instance cache the code should be harmonized again.