pkgs/top-level/make-tarball.nix: avoid hardlinks

[vcunat]

For context see NixOS/nix#10395 and cross-linked discussions.

Things done

• Built on platform(s)
  • x86_64-linux and checked that hardlinks were avoided (on a machine with auto-optimize-store = true)
• 24.11 Release Notes (or backporting 23.11 and 24.05 Release notes)
  • (Package updates) Added a release notes entry if the change is major or breaking
  • (Module updates) Added a release notes entry if the change is significant
  • (Module addition) Added a release notes entry if adding a new NixOS module
• Fits CONTRIBUTING.md.

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[nlewo]

Note we already encountered same kind of issues when building a Docker layer: https://github.com/nixos/nixpkgs/blob/ae983e03fa6dc7f15a3b35fbf3ac606149a16b88/pkgs/build-support/docker/default.nix#L413

[github-actions]

Backport failed for release-23.11, because it was unable to cherry-pick the commit(s).

Please cherry-pick the changes locally and resolve any conflicts.

git fetch origin release-23.11
git worktree add -d .worktree/backport-317122-to-release-23.11 origin/release-23.11
cd .worktree/backport-317122-to-release-23.11
git switch --create backport-317122-to-release-23.11
git cherry-pick -x 72e89d74616d06080f897e2fb237c4845c264bf4

[github-actions]

Successfully created backport PR for release-24.05:

• [Backport release-24.05] pkgs/top-level/make-tarball.nix: avoid hardlinks #317186