We allegedly allocated all remaining memory for the read buffers of the
sort tapes, but we allocated the merge heap only after that. That means
that the allocation of the merge heap was guaranteed to go over the memory
limit. Fix by allocating the merge heap first. This makes little difference
in practice, because the merge heap is tiny, but let's tidy.

While we're at it, add a safeguard for the case that we are already over
the limit when allocating the read buffers. That shouldn't happen, but
better safe than sorry.

The memory accounting error was reported off-list by Peter Geoghegan.