`numeric-owner` doesn't apply to ACL entries

1) The release of Ubuntu you are using
Description: Ubuntu 22.04.2 LTS
Release: 22.04

2) The version of the package you are using
tar:
  Installed: 1.34+dfsg-1ubuntu0.1.22.04.1
  Candidate: 1.34+dfsg-1ubuntu0.1.22.04.1
  Version table:
 *** 1.34+dfsg-1ubuntu0.1.22.04.1 500
        500 http://archive.ubuntu.com/ubuntu jammy-updates/main amd64 Packages
        500 http://security.ubuntu.com/ubuntu jammy-security/main amd64 Packages
        100 /var/lib/dpkg/status
     1.34+dfsg-1build3 500
        500 http://archive.ubuntu.com/ubuntu jammy/main amd64 Packages

3,4) What you expected to happen and what happened instead
ACL entries store references to numeric uids/gids. on platforms that have libacl, use `acl_to_any_text` to generate ACL strings that preserve those numeric identifiers if `numeric-owner` is set (instead of doing a conversion to user/group name, like the acl_to_text function does).

reproducer (similar ones exist where a user/group of the stored name exists, but has a different numeric identifier):

system A with user foo with uid 1001
system B with no user foo
file with ACL referencing uid 1001 on system A

on A:
$ echo 'bar' > file
$ setfacl -m u:foo:r file
$ tar --acls --xattrs --numeric-owner -cf test.tar file
$ tar -vv --acls --xattrs -tf test.tar

expected output:
-rw-r--r--+ 0/0 4 2022-01-26 14:32 file
  a: user::rw-,user:1001:r--,group::r--,mask::r--,other::r--

actual output:
-rw-r--r--+ 0/0 4 2022-01-26 14:32 file
  a: user::rw-,user:fakeuser:r--,group::r--,mask::r--,other::r--

on B:
$ tar --acls --xattrs -xf test.tar
$ getfacl -n file

expected output (extraction) - none
expected output (getfacl):
 # file: file
 # owner: 0
 # group: 0
 user::rw-
 user:1001:r--
 group::r--
 other::r--

actual output (extraction):
tar: file: Warning: Cannot acl_from_text: Invalid argument

actual output (getfacl) - note the missing user entry:
 # file: file
 # owner: 0
 # group: 0
 user::rw-
 group::r--
 other::r--