truncate: support non-UTF8 paths for --reference

[cakebaker]

No description provided.

[github-actions]

GNU testsuite comparison:

Skip an intermittent issue tests/tail/symlink (fails in this run but passes in the 'main' branch)
Skipping an intermittent issue tests/cut/bounded-memory (passes in this run but fails in the 'main' branch)
Skipping an intermittent issue tests/date/date-locale-hour (passes in this run but fails in the 'main' branch)