Remove $FreeBSD$: one-line sh pattern

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

Add HAS_TESTS to all Makefiles that are currently using the
`SUBDIR.${MK_TESTS}+= tests` idiom.

This is a follow up to r321912.

Convert traditional ${MK_TESTS} conditional idiom for including test
directories to SUBDIR.${MK_TESTS} idiom

This is being done to pave the way for future work (and homogenity) in
^/projects/make-check-sandbox .

No functional change intended.

MFC after: 1 weeks

usr.sbin: normalize paths using SRCTOP-relative paths or :H when possible

This simplifies make logic/output

MFC after: 1 month
Sponsored by: Dell EMC Isilon

Create an acct package for accounting tools.

Sponsored by: The FreeBSD Foundation

Use src.opts.mk in preference to bsd.own.mk except where we need stuff
from the latter.

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.

A new jail(8) with a configuration file, to replace the work currently done
by /etc/rc.d/jail.

Create the altix project branch. The altix project will add support
for the SGI Altix 350 to FreeBSD/ia64. The hardware used for porting
is a two-module system, consisting of a base compute module and a
CPU expansion module. SGI's NUMAFlex architecture can be an excellent
platform to test CPU affinity and NUMA-aware features in FreeBSD.

The last big commit: let usr.sbin/ use WARNS=6 by default.

- Import the HEAD csup code which is the basis for the cvsmode work.

Set .PATH before referring to the corresponding sources.

Increase precision of time values in the process accounting
structure, while maintaining backward compatibility with legacy
file and record formats.

Code cleanup:
- Prefer modern declaration of functions
- WARNS?= 4 -> 6

style.Makefile(5)

WARNS=4, de-__P()

- Backout botched attempt to introduce MANSECT feature.
- MAN[1-9] -> MAN.

Set the default manual section for usr.sbin/ to 8.

$Id$ -> $FreeBSD$

Revert $FreeBSD$ to $Id$

Make the long-awaited change from $Id$ to $FreeBSD$

This will make a number of things easier in the future, as well as (finally!)
avoiding the Id-smashing problem which has plagued developers for so long.

Boy, I'm glad we're not using sup anymore. This update would have been
insane otherwise.

Local changes - manual page extension, and minor man page changes

Process accounting utility by Chris Demetriou.

Obtained from: NetBSD