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.)
% file replaced with directory
adding a
% should fail - would corrupt dirstate
abort: file named 'a' already in dirstate
% directory replaced with file
adding a/a
% should fail - would corrupt dirstate
abort: directory named 'a' already in dirstate
% directory replaced with file
adding b/c/d
% should fail - would corrupt dirstate
abort: directory named 'b' already in dirstate