Currently, parsing objects is strictly tied to having an ODB object
available. This makes it hard to parse an object when all that is
available is its raw object and size. Furthermore, hacking around that
limitation by directly creating an ODB structure either on stack or on
heap does not really work that well due to ODB objects being reference
counted and then automatically free'd when reaching a reference count of
zero.

Implement a function `git_tag__parse_raw` to parse a tag object from a
pair of `data` and `size`.