Port make-dist to tar 1.27 and earlier

Problem reported by Glenn Morris in:
https://lists.gnu.org/r/emacs-devel/2018-03/msg00984.html
* make-dist: Use --sort=name only if Tar supports it.

admin/make-tarball.txt

@@ -210,7 +210,8 @@ longer present.
 
 Tar up the generated html_node/emacs/ and elisp/ directories and update
 the files manual/elisp.html_node.tar.gz and emacs.html_node.tar.gz.
-Use GNU Tar as follows so that the tarballs are reproducible:
+Use GNU Tar 1.28 or later so that the tarballs are more reproducible,
+as follows:
 
   cd manual
   tar='tar --numeric-owner --owner=0 --group=0 --mode=go+u,go-w --sort=name'

make-dist

@@ -643,7 +643,9 @@ if [ "${make_tar}" = yes ]; then
        *)  gzip_extension= ;;
   esac
   echo "Creating tar file"
-  taropt='--numeric-owner --owner=0 --group=0 --mode=go+u,go-w --sort=name'
+  taropt='--numeric-owner --owner=0 --group=0 --mode=go+u,go-w'
+  tar --sort=name -cf /dev/null $tempparent/$emacsname/src/lisp.h 2>/tmp/out &&
+    taropt="$taropt --sort=name"
   [ "$verbose" = "yes" ] && taropt="$taropt --verbose"
 
   (cd ${tempparent} ; tar $taropt -cf - ${emacsname} ) \