tag: "git tag" refuses to use HEAD as a tagname

tag: "git tag" refuses to use HEAD as a tagname

Even though the plumbing level allows you to create refs/tags/HEAD
and refs/heads/HEAD, doing so makes it confusing within the context
of the UI Git Porcelain commands provides.  Just like we prevent a
branch from getting called "HEAD" at the Porcelain layer (i.e. "git
branch" command), teach "git tag" to refuse to create a tag "HEAD".

With a few new tests, we make sure that

 - "git tag HEAD" and "git tag -a HEAD" are rejected

 - "git update-ref refs/tags/HEAD" is still allowed (this is a
   deliberate design decision to allow others to create their own UI
   on top of Git infrastructure that may be different from our UI).

 - "git tag -d HEAD" can remove refs/tags/HEAD to recover from an
   mistake.

Helped-by: Jeff King <peff@peff.net>
Helped-by: Rubén Justo <rjusto@gmail.com>
Signed-off-by: Junio C Hamano <gitster@pobox.com>