sh(1): Extend documentation about subshells.

sh(1): Extend documentation about subshells.

Because sh executes commands in subshell environments without forking in
more and more cases (particularly from 8.0 on), it makes sense to describe
subshell environments more precisely using ideas from POSIX, together with
some FreeBSD-specific items.

In particular, the hash and times builtins may not behave as if their state
is copied for a subshell environment while leaving the parent shell
environment unchanged.