Worktrees[1] are a feature of git which allow you to check out a ref in
a different directory.
While playing around with flakes I realized that git repositories in a
worktree checkout break when trying to build a flake:
```
$ git worktree add ../nixpkgs-flakes nixpkgs-flakes
$ cd ../nixpkgs-flakes
$ nix build .#hello
error: opening directory '/home/ma27/Projects/nixpkgs-flakes/.git/refs/heads': Not a directory
```
This issue has been fixed by determining with `git rev-parse --git-common-dir`
where the actual `.git` directory is.
Please note that this issue only exists on the `flakes` branch, fetching
worktree checkouts with Nix master seems to work fine.
[1] https://git-scm.com/docs/git-worktree
