We only know the tag SHA after we create the tag.
This means that we pass a different value to the hooks that happen before
creating the tag, and a different value to the hooks that happen after
creating the tag.

This is not an ideal situation, but it is a trade-off we decided to
make. For discussion of the alternatives please refer to
https://gitlab.com/gitlab-org/gitlab-ce/merge_requests/7700#note_18982873

"pre-receive" and "update" hooks always get the SHA of the commit
that the tag points to. "post-receive" gets the tag SHA if it is
an annotated tag or the commit SHA if it is an lightweight tag.
Currently we always create annotated tags if UI is used.