refs: add support for transactional symref updates

The reference backends currently support transactional reference
updates. While this is exposed to users via 'git-update-ref' and its
'--stdin' mode, it is also used internally within various commands.

However, we do not support transactional updates of symrefs. This commit
adds support for symrefs in both the 'files' and the 'reftable' backend.

Here, we add and use `ref_update_has_null_new_value()`, a helper
function which is used to check if there is a new_value in a reference
update. The new value could either be a symref target `new_target` or a
OID `new_oid`.

We also add another common function `ref_update_check_old_target` which
will be used to check if the update's old_target corresponds to a
reference's current target.

Now transactional updates (verify, create, delete, update) can be used
for:
- regular refs
- symbolic refs
- conversion of regular to symbolic refs and vice versa

This also allows us to expose this to users via new commands in
'git-update-ref' in the future.

Note that a dangling symref update does not record a new reflog entry,
which is unchanged before and after this commit.

Signed-off-by: Karthik Nayak <karthik.188@gmail.com>
Signed-off-by: Junio C Hamano <gitster@pobox.com>

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