Set up the /usr/tests hierarchy.

Set up the /usr/tests hierarchy.

This is a MFC of the following into stable/10:
- r257097 Set up the /usr/tests hierarchy.
- r257098 Add missing WITHOUTTESTS file.
- r257100 Add a tests(7) manual page.
- r257105 Disable WITHTESTS= for now.
- r257848 Fix buildworld when WITHTESTS is enabled.
- r257850 Subsume the functionality of MKATF into MKTESTS.
- r257851 Handle the removal of the test suite when WITHOUTTESTS=yes.
- r257852 Install category Kyuafiles from their category directories.
- r258232 Install BSD.tests.mtree when MKTESTS is yes.

Note that building with WITH_TESTS is still broken at this point (and
hence why WITHOUT_TESTS is the set as the default).  Subsequent pullups
will fix the remaining issues.

git-svn-id: svn://svn.freebsd.org/base/stable/10@260013 ccf9f872-aa2e-dd11-9fc8-001c23d0bc1f