Remove $FreeBSD$: one-line sh pattern

Remove /^\s*#[#!]?\s*\$FreeBSD\$.*$\n/

Fix memory leaks during "tail -r" of an irregular file

* Rewrite r_buf to use standard tail queues instead of a hand-rolled
circular linked list. Free dynamic allocations when done.
* Remove an optimization for the case where the file is a multiple of 128KB
in size and there is a scarcity of memory.
* Add ATF tests for "tail -r" and its variants.

Reported by: Valgrind
Reviewed by: ngie
MFC after: 4 weeks
Sponsored by: Spectra Logic Corp
Differential Revision: https://reviews.freebsd.org/D9067