In https://github.com/astral-sh/tokio-tar/pull/2, we accidentally
changed the `target_base` from the target base to the parent of the
file. This would cause hardlink unpacking to fail.

Example: A hardlink at `hardlinked-0.1.0/pyproject.toml` pointing to
`hardlinked-0.1.0/pyproject.toml.real` would try pointing to
`hardlinked-0.1.0/hardlinked-0.1.0/pyproject.toml.real` instead and fail
the unpacking.

uv companion PR with test: https://github.com/astral-sh/uv/pull/11221