Show tags on commits view

What does this MR do and why?

• Update gitaly gem to make use of the new include_referenced_by option
• Update FindCommit requests for the commits view to include tags

Contributes to: #18795 (closed)

Screenshots or screen recordings

Note on performance: !111493 (comment 1278631587)

How to set up and validate locally

1. Add create some commits
2. Add tag a commit
3. Add multiple tags to a different commit
4. Check the commits view (e.g http://127.0.0.1:3000/root/project/-/commits/main) and see that the tag badges appear next to the correct commits

MR acceptance checklist

This checklist encourages us to confirm any changes have been analyzed to reduce risks in quality, performance, reliability, security, and maintainability.

• I have evaluated the MR acceptance checklist for this MR.

Related to #18795 (closed)