first() & last() methods behave differently with limit.

methods.rb

begin
  require 'bundler/inline'
rescue LoadError => e
  $stderr.puts 'Bundler version 1.10 or later is required. Please update your Bundler'
  raise e
end

gemfile(true) do
  source 'https://rubygems.org'
  # Activate the gem you are reporting the issue against.
  gem 'activerecord', '4.2.0'
  gem 'sqlite3'
end

require 'active_record'
require 'minitest/autorun'
require 'logger'

# Ensure backward compatibility with Minitest 4
Minitest::Test = MiniTest::Unit::TestCase unless defined?(Minitest::Test)

# This connection will do for database-independent bug reports.
ActiveRecord::Base.establish_connection(adapter: 'sqlite3', database: ':memory:')
ActiveRecord::Base.logger = Logger.new(STDOUT)

ActiveRecord::Schema.define do
  create_table :posts, force: true  do |t|
  end
end

class Post < ActiveRecord::Base
end

class BugTest < Minitest::Test

  def test_limit_with_last
    Post.create!
    Post.create!
    Post.create!

    assert_equal Post.limit(1).first, Post.first
    assert_equal Post.limit(1).last, Post.last
  end

end