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-okay-delayed-with-inherit.nix

@@ -0,0 +1,24 @@
+let
+  pkgs_ = with pkgs; {
+    a = derivation {
+      name = "a";
+      system = builtins.currentSystem;
+      builder = "/bin/sh";
+      args = [ "-c" "touch $out" ];
+      inherit b;
+    };
+
+    inherit b;
+  };
+
+  packageOverrides = p: {
+    b = derivation {
+      name = "b-overridden";
+      system = builtins.currentSystem;
+      builder = "/bin/sh";
+      args = [ "-c" "touch $out" ];
+    };
+  };
+
+  pkgs = pkgs_ // (packageOverrides pkgs_);
+in pkgs.a.b.name