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-tojson.nix

@@ -0,0 +1,13 @@
+builtins.toJSON
+  { a = 123;
+    b = -456;
+    c = "foo";
+    d = "foo\n\"bar\"";
+    e = true;
+    f = false;
+    g = [ 1 2 3 ];
+    h = [ "a" [ "b" { "foo\nbar" = {}; } ] ];
+    i = 1 + 2;
+    j = 1.44;
+    k = { __toString = self: self.a; a = "foo"; };
+  }