Prior to this commit, the read buffer was allocated at the time the tape
was rewound; but as an optimization, would not be allocated at all if
the tape was empty.

That optimization meant that it was valid to have a rewound tape with
the buffer set to NULL, but only if a number of conditions were met
and only if the API was used properly. After 7fdd919a refactored the
code to support lazily-allocating the buffer, Coverity started
complaining.

The optimization for empty tapes doesn't seem important, so just
allocate the buffer whether the tape has any data or not.

Discussion: https://postgr.es/m/20351.1581868306%40sss.pgh.pa.us