Deciding what to do with each file is now a separate step after all the
necessary information has been gathered. It is more clear that way.
Previously, the decision-making was divided between process_source_file()
and process_target_file(), and it was a bit hard to piece together what
the overall rules were.

Reviewed-by: Kyotaro Horiguchi, Soumyadeep Chakraborty
Discussion: https://www.postgresql.org/message-id/0c5b3783-af52-3ee5-f8fa-6e794061f70d%40iki.fi