[0.91][#93856][#93860] propagate tags to and from checkouts

[Martin Pool]

This makes tags move between checkouts and their master branch when
you change a tag in the checkout, or update the checkout from the
master.

There is currently no way to make tags locally when the master is
unreachable; I think that is reasonable at the moment and this patch
is still an improvement.

-- 
Martin
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