Move tests to separate directories, and document

Today, with the tests inside a `tests` intermingled with the
corresponding library's source code, we have a few problems:

- We have to be careful that wildcards don't end up with tests being
  built as part of Nix proper, or test headers being installed as part
  of Nix proper.

- Tests in libraries but not executables is not right:

  - It means each executable runs the previous unit tests again, because
    it needs the libraries.

  - It doesn't work right on Windows, which doesn't want you to load a
    DLL just for the side global variable . It could be made to work
    with the dlopen equivalent, but that's gross!

This reorg solves these problems.

There is a remaining problem which is that sibbling headers (like
`hash.hh` the test header vs `hash.hh` the main `libnixutil` header) end
up shadowing each other. This PR doesn't solve that. That is left as
future work for a future PR.

Co-authored-by: Valentin Gagarin <valentin.gagarin@tweag.io>

(cherry picked from commit 91b6833686)
(cherry picked from commit a61e42adb5)

Makefile

@@ -23,9 +23,12 @@ makefiles = \
 
 ifeq ($(tests), yes)
 makefiles += \
-  src/libutil/tests/local.mk \
-  src/libstore/tests/local.mk \
-  src/libexpr/tests/local.mk \
+  tests/unit/libutil/local.mk \
+  tests/unit/libutil-support/local.mk \
+  tests/unit/libstore/local.mk \
+  tests/unit/libstore-support/local.mk \
+  tests/unit/libexpr/local.mk \
+  tests/unit/libexpr-support/local.mk \
   tests/functional/local.mk \
   tests/functional/ca/local.mk \
   tests/functional/dyn-drv/local.mk \