tac: mimic GNU on handling special files such as /dev/zero

[FidelSch]

Fixes #9591

Also adds test to avoid regression.

[github-actions]

GNU testsuite comparison:

Skip an intermittent issue tests/tail/overlay-headers (fails in this run but passes in the 'main' branch)

[github-actions]

GNU testsuite comparison:

Skipping an intermittent issue tests/tail/overlay-headers (passes in this run but fails in the 'main' branch)

[FidelSch]

Seems to be failing because of 32-bit targets running out of memory, now limiting to 64-bit

[github-actions]

GNU testsuite comparison:

Congrats! The gnu test tests/tail/inotify-dir-recreate is now passing!

[github-actions]

GNU testsuite comparison:

GNU test failed: tests/sort/sort-stale-thread-mem. tests/sort/sort-stale-thread-mem is passing on 'main'. Maybe you have to rebase?

[github-actions]

GNU testsuite comparison:

GNU test failed: tests/sort/sort-stale-thread-mem. tests/sort/sort-stale-thread-mem is passing on 'main'. Maybe you have to rebase?

[codspeed-hq]

CodSpeed Performance Report

Merging this PR will improve performance by 10.77%

_{Comparing FidelSch:tac-special-files (c9ebd1b) with main (fe748f4)}

Summary

⚡ 2 improved benchmarks
✅ 280 untouched benchmarks
⏩ 38 skipped benchmarks¹

Performance Changes

	Mode	Benchmark	BASE	HEAD	Efficiency
⚡	Memory	du_deep_tree[(100, 3)]	159.2 KB	143.7 KB	+10.77%
⚡	Memory	numfmt_large_numbers_si[10000]	4.9 MB	4.7 MB	+4.01%

Footnotes

1. 38 benchmarks were skipped, so the baseline results were used instead. If they were deleted from the codebase, click here and archive them to remove them from the performance reports. ↩

[github-actions]

GNU testsuite comparison:

Skip an intermittent issue tests/shuf/shuf-reservoir (fails in this run but passes in the 'main' branch)
Skip an intermittent issue tests/sort/sort-stale-thread-mem (fails in this run but passes in the 'main' branch)
Skip an intermittent issue tests/tty/tty-eof (fails in this run but passes in the 'main' branch)
Note: The gnu test tests/printf/printf-surprise is now being skipped but was previously passing.