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/
```

tests/functional/selfref-gc.sh

@@ -0,0 +1,30 @@
+source common.sh
+
+requireDaemonNewerThan "2.6.0pre20211215"
+
+clearStore
+
+nix-build --no-out-link -E '
+  with import ./config.nix;
+
+  let d1 = mkDerivation {
+    name = "selfref-gc";
+    outputs = [ "out" ];
+    buildCommand = "
+      echo SELF_REF: $out > $out
+    ";
+  }; in
+
+  # the only change from d1 is d1 as an (unused) build input
+  # to get identical store path in CA.
+  mkDerivation {
+    name = "selfref-gc";
+    outputs = [ "out" ];
+    buildCommand = "
+      echo UNUSED: ${d1}
+      echo SELF_REF: $out > $out
+    ";
+  }
+'
+
+nix-collect-garbage