Load tags separately from commits

What does this MR do and why?

FindCommits can perform poorly when provided with the include_referenced_by option. Instead of using that option to load tags I want to try using ListRefs

Screenshots or screen recordings

How to set up and validate locally

1. Create some commits
2. Add tag a commit
3. Add multiple tags to a different commit
4. Enable the show_tags_on_commits_view flag
5. 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)