spec: be more explicit about equivalence of empty string and absent field tags

spec: be more explicit about equivalence of empty string and absent field tags

Note that the spec already makes that point with a comment in the very first
example for struct field tags. This change is simply stating this explicitly
in the actual spec prose.

- gccgo and go/types already follow this rule
- the current reflect package API doesn't distinguish between absent tags
  and empty tags (i.e., there is no discoverable difference)

Fixes #15412.

Change-Id: I92f9c283064137b4c8651630cee0343720717a02
Reviewed-on: https://go-review.googlesource.com/22391
Reviewed-by: Russ Cox <rsc@golang.org>
Reviewed-by: Rob Pike <r@golang.org>