The Matroska muxer writes the Chapters early when chapters were already
available when writing the header; in this case any tags pertaining to
these chapters get written, too.

Yet if no chapters had been supplied before writing the header, Chapters
can also be written when writing the trailer if any are supplied. Tags
belonging to these chapters were up until now completely ignored.

This commit changes this: Writing the tags belonging to chapters has
been moved to mkv_write_chapters(). If mkv_write_tags() has not been
called yet (i.e. when chapters are written when writing the header),
the AVIOContext for writing the ordinary Tags element is used, but not
output, as this is left to mkv_write_tags() in order to only write one
Tags element. Yet if mkv_write_tags() has already been called,
mkv_write_chapters() will output a Tags element of its own which only
contains the tags for chapters.

When chapters are available initially, the corresponding tags will now
be the first tags in the Tags element; but the ordering of tags in Tags
is irrelevant anyway.

This commit also makes chapter_id_offset local to mkv_write_chapters()
as it is used only there and not reused at all.

Potentially writing a second Tags element means that the maximum number
of SeekHead entries had to be incremented. All the changes to FATE
result from the ensuing increase in the amount of space reserved for the
SeekHead (21 bytes more).
Signed-off-by: Andreas Rheinhardt <andreas.rheinhardt@gmail.com>