refs: add new ref-store api

This is not meant to cover all existing API. It adds enough to test ref
stores with the new test program test-ref-store, coming soon and to be
used by files-backend.c.

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

Author: pclouds