[merge][0.91] set default format to dirstate-tags

[Aaron Bentley]

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Robert Collins wrote:
> Sounds to me like this should be on branch not on the format, because -
> using the smart server as an example - its not an attribute of the
> format, its an attribute of the instance.

Until now, format has always referred to the disk format.  It would be a
shame to lose that clarity.

Aaron
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