add TAGS variable prereq on make targets that use it (#10219)
Write out TAGS to .make_evidence/tags and compare it to the previous
invocation. If they differ, insert the evidence file into the prereqs
of targets that use TAGS. I made it .PHONY so it always builds.
I did not include the prereq on release tasks, asssuming the will always
do a clean build.
Fixes: https://github.com/go-gitea/gitea/issues/10196
Co-authored-by: techknowlogick <matti@mdranta.net>
Co-authored-by: Antoine GIRARD <sapk@users.noreply.github.com>