refs/reftable: extract code from the transaction preparation

Extract the core logic for preparing individual reference updates from
`reftable_be_transaction_prepare()` into `prepare_single_update()`. This
dedicated function now handles all validation and preparation steps for
each reference update in the transaction, including object ID
verification, HEAD reference handling, and symref processing.

The refactoring consolidates all reference update validation into a
single logical block, which improves code maintainability and
readability. More importantly, this restructuring lays the groundwork
for implementing batched reference update support in the reftable
backend, which will be introduced in a followup commit.

No functional changes are included in this commit - it is purely a code
reorganization to support future enhancements.

Signed-off-by: Karthik Nayak <karthik.188@gmail.com>
Acked-by: Patrick Steinhardt <ps@pks.im>
Signed-off-by: Junio C Hamano <gitster@pobox.com>

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