create toplevel symlinks for ftplugin and doc

tpope's vim-pathogen expects to find the ftplugin directory at the top
level.  use `make vim-pathogen` to generate symbolic links to the
ftplugin and doc directories.
dont fail if symlinks already exist
better cursor placement for "a" tags and empty lines

check first for empty attributes, then empty tags.

also some expand=True tags were placing the cursor after the first space
instead of at the end of the line.
remove file created by Makefile
add php tag
ignore file generated by Makefile
Merge branch 'phptags'