A simple answer and a more elaborate one.
* It is the final step of "git rebase" which detaches HEAD while it
operates these days.
* You can drive sequencer backend from a front-end that rewrite history
while rewriting tags, like filter-branch does.
That is not very important question, as reflog updates would happen as
long as you use update-ref automatically.
Much more important question you did not ask is how it would interact with
"sequencer --abort". Ideally it should rewind the ref update (and without
relying on the user having reflog on that ref).
I however personally feel that this "ref" thing is being a bit too
ambitious.
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