setup: refactor `upgrade_repository_format()` to have common exit

The `upgrade_repository_format()` function has multiple exit paths,
which means that there is no common cleanup of acquired resources.
While this isn't much of a problem right now, we're about to fix a
memory leak that would require us to free the resource in every one of
those exit paths.

Refactor the code to have a common exit path so that the subsequent
memory leak fix becomes easier to implement.

Signed-off-by: Patrick Steinhardt <ps@pks.im>
Signed-off-by: Junio C Hamano <gitster@pobox.com>

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