[3.12] gh-114959: tarfile: do not ignore errors when extract a directory on top of a file (GH-114960) (GH-114963)

Also, add tests common to tarfile and zipfile.
(cherry picked from commit 96bce033c4)

Co-authored-by: Serhiy Storchaka <storchaka@gmail.com>

Lib/tarfile.py

@@ -2449,7 +2449,8 @@ class TarFile(object):
                 # later in _extract_member().
                 os.mkdir(targetpath, 0o700)
         except FileExistsError:
-            pass
+            if not os.path.isdir(targetpath):
+                raise
 
     def makefile(self, tarinfo, targetpath):
         """Make a file called targetpath.