bp2build: Convert cc_test.test_options.tags to cc_test.tags

zeek@ has been tagging unit tests that cannot run on RBE with
"no-remote". While we don't yet have RBE support with standalone `b
test` yet, we can make sure to propagate the tags now.

Bug: 236973602

Test: new unit test
Change-Id: I6d0648f184626bb01c657068804f99ffb82907a3