Fix persist non-existing targets created dirs

[eugenesvk]

Description

Instead of always creating non-existing persist targets as dirs, be smarter and if the target's final path has an extension, treat it as a file instead

Motivation and Context

properly closes https://github.com/ScoopInstaller/Scoop/issues/5621 without requiring manual editing of each of the bugged manifests

How Has This Been Tested?

Reinstalled an app creating dirs locally and observed it creating proper hardlinks to files, not dirs

Checklist:

• [x] I have read the Contributing Guide.
• [x] I have ensured that I am targeting the develop branch.
• [x] no docs to update
• [ ] I have updated the tests accordingly.
• [x] I have added an entry in the CHANGELOG.