MFC r302326:

Output the diffs to standard error when comparing the expected vs the
obtained output from lastcomm instead of just printing out a summary, e.g.
"they differed".

This will make failures with results more apparent when running kyua debug,
kyua report-html, etc.

MFC various moves of tools/regressions/ tests to the new infrastructure.

- r263220 Migrate tools/regression/sbin/ to the new tests layout.
- r263222 Add Makefile missed in r263220.
- r263226 Migrate tools/regression/{usr.bin/lastcomm,usr.sbin}/ to the new tests layout.
- r263227 Migrate most of tools/regression/usr.bin/ to the new tests layout.
- r263345 Expand tabs that sneaked in into spaces.
- r263346 Migrate tools/regression/usr.bin/make/ to the new tests layout.
- r263348 Add Makefiles missed in r263346.
- r263351 Migrate tools/regression/usr.bin/pkill/ to the new tests layout.
- r263388 Mark multi_test as requiring /usr/share/dict/words.
- r263814 Fix path to the run.pl script to let these tests run.
- r264742 Prevent building tests when bootstrapping make.

This is 'make tinderbox' clean.

Migrate tools/regression/{usr.bin/lastcomm,usr.sbin}/ to the new tests layout.

This change was originally going to only migrate the usr.sbin tests but, as
it turns out, the usr.sbin/sa/ tests require files from usr.bin/lastcomm/
so it's better to just also migrate the latter at the same time. The other
usr.bin tests will be moved separately.

To make these tests work within the test suite, some of them have required
changes to prevent modifying the source directory and instead just rely on
the current directory for file manipulation.

Fix lastcomm tests under amd64.

Force the use of TZ=UTC and adjust data files accordingly. I have no means
to verify that the data files for the other architectures are valid.

It is expected these are chmod +x.

Regression tests for the new and legacy process accounting formats.