We were selectively requiring the tap.rb file in a few places for
performance reasons. The main method we were referencing was the
`Tap.cmd_directories` method which uses `Pathname` and the `TAP_DIRECTORY`
constant internally. `Tap.cmd_directories` is mostly used in the `Commands`
module and that is loaded very early on in the program so it made sense
to move that command to that module. To facilitate that I moved the
`TAP_DIRECTORY` constant to the top-level and renamed it to
`HOMEBREW_TAP_DIRECTORY`. It now lies in the tap_constants.rb file.
A nice bonus of this refactor is that it speeds up loading external
commands since the tap.rb file is no longer required by default in
those cases.
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