Judging by the comment for `makeEmptySourceAccessor` the prefix has
to be empty:
> Return a source accessor that contains only an empty root directory.
Fixes#13295.
(cherry picked from commit fba1bb0c13)
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/
```