refs: move submodule code out of files-backend.c

refs: move submodule code out of files-backend.c

files-backend is now initialized with a $GIT_DIR. Converting a submodule
path to where real submodule gitdir is located is done in get_ref_store().

This gives a slight performance improvement for submodules since we
don't convert submodule path to gitdir at every backend call like
before. We pay that once at ref-store creation.

More cleanup in files_downcast() and files_assert_main_repository()
follows shortly. It's separate to keep noises from this patch.

Signed-off-by: Nguyễn Thái Ngọc Duy <pclouds@gmail.com>
Signed-off-by: Junio C Hamano <gitster@pobox.com>