Correct optimization from 3464f5e77f34; add a test. If there are two (or more) heads that point to the same .hgtags node, we can safely skip parsing the file in all but the last head. (In 3464f5e77f34, we were parsing the file in the first head and skipping all the others.)

adding dir/bar
adding foo
dir/bar
foo
adding dir/bar_2
adding foo_2
dir/bar_2
foo_2
adding a
adding c
adding b
adding d
removing a
removing c
recording removal of a as rename to b (100% similar)