Commit Status API only creates branch pipelines, even if ref is a tag
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### Summary
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The [Commit Status API](https://docs.gitlab.com/api/commits/#set-commit-pipeline-status) only creates branch pipelines, even if ref is a tag.
The `ref` parameter is used to set the `ref` in the created pipeline, but the `tag` attribute is never provided:
https://gitlab.com/gitlab-org/gitlab/-/blob/75db1c044bbb151266e7d0dbb5050b0167a2a4f1/app/services/ci/create_commit_status_service.rb#L113-129
And the default value for the `tag` column is `false` if not provided:
https://gitlab.com/gitlab-org/gitlab/-/blob/7cea882041755dd12e4e524d83af83bb609a2fa0/db/structure.sql#L5453
The documentation suggests you can supply a `ref` parameter that can either be a branch or tag. However, regardless of what type of ref it is, only branch pipelines are created:
https://docs.gitlab.com/api/commits/#set-commit-pipeline-status
> | ref | string | No | The ref (branch or tag) to which the status refers. Must be 255 characters or fewer.
### Steps to reproduce
1. Create a new project
2. Create a new commit in the project
3. Create a new tag from main (`v0.0.1`)
4. Call the Commit Status API to set the status for the commit SHA using the tag in the `ref` parameter
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### Example Project
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### What is the current *bug* behavior?
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A branch pipeline is created with `ref: "v0.0.1"` and `tag: false`.
### What is the expected *correct* behavior?
A tag pipeline is created with `ref: "v0.0.1"` and `tag: true`.
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### Possible fixes
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