When unpacking a TAR archive, containerd preserves file's owner:
https://github.com/containerd/containerd/blob/main/archive/tar.go#L384
In some cases this behavior is not desired. In current implementation we
avoid `Lchown` on Windows. Another case when this should be skipped is
when using native snapshotter on darwin and running as non-root user.
This PR extracts a generic option - `WithNoSameOwner` (same as
`tar --no-same-owner`) to skip `Lchown` when its not required.
Signed-off-by: Maksym Pavlenko <pavlenko.maksym@gmail.com>