tac: fix mem corruption when failing to read non seekable inputs
This was detected with ASAN, but can also be seen without ASAN with:
$ tac - - <&-
tac: standard input: read error: Bad file descriptor
*** Error in `tac': malloc(): memory corruption: 0x...
* src/tac.c (copy_to_temp): Don't close our output stream on
(possibly transient) output error, or on input error.
(temp_stream): clearerr() on the stream about to be reused,
to ensure future stream use is not impacted by transient errors.
* tests/misc/tac-2-nonseekable.sh: Add a test case.
* NEWS: Mention the bug fix.
Fixes http://bugs.gnu.org/25041