Put functional tests in tests/functional

I think it is bad for these reasons when `tests/` contains a mix of
functional and integration tests

 - Concepts is harder to understand, the documentation makes a good
   unit vs functional vs integration distinction, but when the
   integration tests are just two subdirs within `tests/` this is not
   clear.

 - Source filtering in the `flake.nix` is more complex. We need to
   filter out some of the dirs from `tests/`, rather than simply pick
   the dirs we want and take all of them. This is a good sign the
   structure of what we are trying to do is not matching the structure
   of the files.

With this change we have a clean:
```shell-session
$ git show 'HEAD:tests'
tree HEAD:tests

functional/
installer/
nixos/
```

(cherry picked from commit 68c81c7375)

tests/functional/lang/eval-fail-assert.err.exp

@@ -0,0 +1,36 @@
+error:
+       … while evaluating the attribute 'body'
+
+         at /pwd/lang/eval-fail-assert.nix:4:3:
+
+            3|
+            4|   body = x "x";
+             |   ^
+            5| }
+
+       … from call site
+
+         at /pwd/lang/eval-fail-assert.nix:4:10:
+
+            3|
+            4|   body = x "x";
+             |          ^
+            5| }
+
+       … while calling 'x'
+
+         at /pwd/lang/eval-fail-assert.nix:2:7:
+
+            1| let {
+            2|   x = arg: assert arg == "y"; 123;
+             |       ^
+            3|
+
+       error: assertion '(arg == "y")' failed
+
+       at /pwd/lang/eval-fail-assert.nix:2:12:
+
+            1| let {
+            2|   x = arg: assert arg == "y"; 123;
+             |            ^
+            3|