Do specify filter="tar" when extracting tars

[yarikoptic]

Situation is complicated is that when extracting .zip shutil.unpack_archive would also pass it and would crash so we need to pass only when extracting tar. And also that kwargs option was added in 3.12, started to be enforced in 3.13 and in 3.14 would be required

[codecov]

Codecov Report

Attention: Patch coverage is 92.85714% with 1 line in your changes missing coverage. Please review.

Project coverage is 82.46%. Comparing base (af9a6e3) to head (bf404c8).
Report is 3 commits behind head on master.

Files with missing lines	Patch %	Lines
heudiconv/parser.py	92.85%	1 Missing ⚠️

Additional details and impacted files

@@            Coverage Diff             @@
##           master     #796      +/-   ##
==========================================
+ Coverage   82.44%   82.46%   +0.02%     
==========================================
  Files          42       42              
  Lines        4312     4323      +11     
==========================================
+ Hits         3555     3565      +10     
- Misses        757      758       +1     

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