dependency: fix merging tags in 'merge_repeats'

While it may suffice to merge string and non-reserved tags by forming a
union of all tags of dependencies of the same name, this approach fails
to work for the reserved tags. These are now merged such that the most
restrictive tag (meaning sometimes an empty tag) is preserved.

The previous behavior caused essential dependencies to be omitted and
builds to fail in response. E.g., multiple `:fortran` dependencies with
tags `[]`, `[:recommended]`, and `[:optional]` would have been expanded
and merged to `"gcc"` with tags `[:recommended, :optional]`, causing it
to be no longer seen as a required dependency.

Closes Homebrew/homebrew#47040.

Signed-off-by: Martin Afanasjew <martin@afanasjew.de>

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