head/tail: use OPTION rather than FLAG

[fnadeau]

This brings head & tail in par with all the other utils. French translation of tail is already using OPTION.

head and tail now have the same print layout as each other: one empty line before "Mandatory arguments..."

These changes reflect brings the help messages closer to the coreutils version of head and tail.

Ref: #12049

[codspeed-hq]

Merging this PR will degrade performance by 19.55%

⚠️ Different runtime environments detected

Some benchmarks with significant performance changes were compared across different runtime environments,
which may affect the accuracy of the results.

Open the report in CodSpeed to investigate

❌ 1 regressed benchmark
✅ 316 untouched benchmarks
⏩ 46 skipped benchmarks¹

Warning

Please fix the performance issues or acknowledge them on CodSpeed.

Performance Changes

	Mode	Benchmark	BASE	HEAD	Efficiency
❌	Memory	cp_recursive_deep_tree[(120, 4)]	562.5 KB	699.2 KB	-19.55%

Tip

Investigate this regression by commenting @codspeedbot fix this regression on this PR, or directly use the CodSpeed MCP with your agent.

---

_{Comparing fnadeau:bugfix/drapeau_flag (b84c4ed) with main (6a942ba)}

Footnotes

1. 46 benchmarks were skipped, so the baseline results were used instead. If they were deleted from the codebase, click here and archive them to remove them from the performance reports. ↩

[github-actions]

GNU testsuite comparison:

GNU test failed: tests/seq/seq-io-errors. tests/seq/seq-io-errors is passing on 'main'. Maybe you have to rebase?
Skip an intermittent issue tests/rm/isatty (fails in this run but passes in the 'main' branch)
Skipping an intermittent issue tests/pr/bounded-memory (passes in this run but fails in the 'main' branch)
Congrats! The gnu test tests/expand/bounded-memory is now passing!
Congrats! The gnu test tests/printf/printf-surprise is now passing!

[sylvestre]

Merci !