Fix bug with -x --xattr read-only files

Fix bug with -x --xattr read-only files

Problem reported by Kevin Raymond in:
https://bugzilla.redhat.com/show_bug.cgi?id=1886540
* src/extract.c (open_output_file): If we already created the
empty file, do not open with O_EXCL, or with O_CREAT or O_TRUNC
for that matter.  Instead, use only O_NOFOLLOW to avoid some
races.  When estimating current mode, use openflag & O_EXCL rather
than overwriting_old_files.
(extract_file): Also invert S_IWUSR if it’s not set.
* tests/xattr08.at: New test.
* tests/Makefile.am, tests/testsuite.at: Add it.