Earlier commit 55218834 (checkout: do not lose staged removal, 2008-09-07)
tightened the rule to prevent switching branches from losing local
changes, so that staged removal of paths can be protected, while
attempting to keep a loophole to still allow a special case of switching
out of an un-checked-out state.

However, the loophole was made a bit too tight, and did not allow
switching from one branch (in an un-checked-out state) to check out
another branch.

The change to builtin-checkout.c in this commit loosens it to allow this,
by not insisting the original commit and the new commit to be the same.

It also introduces a new function, is_index_unborn (and an associated
macro, is_cache_unborn), to check if the repository is truly in an
un-checked-out state more reliably, by making sure that $GIT_INDEX_FILE
did not exist when populating the in-core index structure.  A few places
the earlier commit 55218834 added the check for the initial checkout
condition are upd...