[3.12] gh-114959: tarfile: do not ignore errors when extract a directory on top of a file (GH-114960) (GH-114963)

Also, add tests common to tarfile and zipfile.
(cherry picked from commit 96bce033c4a4da7112792ba335ef3eb9a3eb0da0)

Co-authored-by: Serhiy Storchaka <storchaka@gmail.com>