Build: Factor out ANDROID_LOG_TAGS

Factor out ANDROID_LOG_TAGS for boot image compilation. Do not use
the setting when ART_BOOT_IMAGE_EXTRA_ARGS is set.

Bug: 73749543
Test: m
Test: ART_BOOT_IMAGE_EXTRA_ARGS="--runtime-arg -verbose:verifier" m art-boot-image
Change-Id: Ia599381991f74f243fee966184715b0172742e78