The logic to determine whether a reflog entry should be for the HEAD
reference is non-trivial. Currently, the only user of this is the
filesystem-based refdb, but with the advent of the reftable refdb we're
going to add a second user that's interested in having the same
behaviour.

Let's pull out a new function that checks whether a given reference
should cause a entry to be written to the HEAD reflog as a preparatory
step.