Fix Error 500 when repositories contain annotated tags pointing to blobssh-fix-annotated-tags-pointing-to-blob

In repositories such as https://github.com/git/git.git, annotated tags can
point to blobs, not necessarily to commits. `Repository` attempts to
return the tags in the order of the commit date, but if a commit is not
available the previous implementation would error due to a `nil` target.
This change modifies the code to use the current time if a commit
is not associated with the given tag.

Closes #27228

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