Reading an mtree file is supposed to provide

access to the file data (if the file exists on
disk).  This was broken for the first regular
file; fix it and add a test so it won't break again.

In particular, this fixes the following idiom for creating
a tar archive in which every file is owned by root:

tar cf - --format=mtree . 	\
    | sed -e 's/uname=[a-z]*/uname=root/' -e 's/uid=[0-9]*/uid=0/' \
    | tar cf - @-

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