Tomas Vondra observed that the IO behavior for HashAgg tends to be
worse than for Sort. Penalize HashAgg IO costs accordingly.

Also, account for the CPU effort of spilling the tuples and reading
them back.

Discussion: https://postgr.es/m/20200906212112.nzoy5ytrzjjodpfh@development
Reviewed-by: Tomas Vondra
Backpatch-through: 13