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.)
#!/bin/sh
echo "[extensions]" >> $HGRCPATH
echo "mq=" >> $HGRCPATH
hg init a
cd a
echo 'base' > base
hg ci -Ambase -d '1 0'
hg qnew -mmqbase mqbase
hg qsave
hg qrestore 2