Fixes T5534. If you git push origin :refs/tags/doesnotexist (for some non-existing tag), we get a change where both the old and new refs are empty.
We incorrectly call this an "add", because the old ref is empty. Instead, call this a "delete", but skip the logic which would normally mark it dangerous.
(Possibly we should just reject these outright, but Git allows them, so stick with that for now.)