'at' and 'it' motions for working with tags doesn't behave similar to vim

# Issue type
Issue with core feature of vim, changing and deleting text between tags

- Bug report

# Environment

Emacs version: 28.2 (Build 2 x86_64-w64-mingw32) of 2022-09-13
Operating System: Windows 10
Evil version: evil-git-477807f
Evil installation type: ELPA
Graphical/Terminal: graphical
Tested in a `make emacs` session (see [CONTRIBUTING.md](https://github.com/emacs-evil/evil/blob/master/CONTRIBUTING.md#bug-reports)): No
# Reproduction steps
- Start Emacs
- Copy and paste following text into any buffer.
- When label tag has value
- ```

test

```
- When label tag is empty
- ```

```
- Please, apply cit commands on scenario as mentioned below

# Expected behavior
When using command such as cit and dit.

Scenario 1: the cursor is at the start of line (using 0 shortcut)
When there is no text between tags, and the cursor is at the start of line (using 0 shortcut).
Evil mode deletes the parent tag.
Though vim jumps the cursor between the tag
(VIM - Vi IMproved 8.2 (2019 Dec 12, compiled Oct 25 2020 11:44:06)

Assume `**|**` to be the cursor for demonstration purposes.

Originally cursor is the pipe - ` **|** `
Expected cursor is the pipe - ` **|**` after cit

Scenario 2: the cursor is at the start of tag
Evil mode deletes the parent tag.
Though vim jumps the cursor between the tag
(VIM - Vi IMproved 8.2 (2019 Dec 12, compiled Oct 25 2020 11:44:06)

Assume pipe to be the cursor
Originally cursor is the pipe - ` <**|** label for="edit">`
Expected cursor is the pipe - ` **|**` after cit

# Actual behavior
While running for scenario 1
1. When at start of the line using 0 shortcut, the entire tag and other child element are deleted.

While running for scenario 2

1. If there is no text and the cursor is in tag, entire line gets deleted.
` <**|**label for="edit">`

2. When the cursor is at start of the line and no text is provided, entire line gets deleted.
(using 0 shortcut) ` **|** `

3. If there is text between tag and cursor is at the start of line (again using 0 shortcut) still the entire line gets deleted.
` **|** text`

4. When cursor is at the tag, and tag has some text. When cit is pressed, the line works as expected.

# Further notes

Reproduce the cit and dit cases in Emacs 28.2 on Windows 10 using the empty and nonempty label examples, including both cursor positions. Read CONTRIBUTING.md's bug-report guidance, then compare each result with Vim; done means the parent tag and surrounding content are preserved and the cursor lands between the tags as described.

Written by the indexing model from the issue text.