Copy stable/9 to releng/9.3 as part of the 9.3-RELEASE cycle.

Approved by: re (implicit)
Sponsored by: The FreeBSD Foundation

Copy head to stable/9 as part of 9.0-RELEASE release cycle.

Approved by: re (implicit)

tests: sort & fix includes, remove -include from CFLAGS of acct tests

- Sort the includes of pack.c, moving sys/*.h files near the top.
- Add a couple of missing #include lines, and remove the need for
custom -include options in the CFLAGS of the test Makefile.
- Remove the ad-hoc 'all' target, but keep its 'regress' bits for
testing.
- Convert the ad-hoc 'clean' target to proper CLEANFILES stuff,
so that the normal bsd.prog.mk machinery can clean up.
- Use `make -V .OBJDIR' to detect the place where 'pack' lives,
so that regress.t works both with and without 'make obj'.

Reviewed by: uqs
MFC after: 1 week

Transform from kernel file to userland source.

Test the integer-arithmetic float conversions encode_timeval and encode_long
in kern_acct.c.