phy: Move phy code in dev/phy

We've removed kernel option EXT_RESOURCES almost two years ago.
While it was ok to have some code under a common 'extres' subdirectory
at first, we now have a lot of consumer of it and we made it mandatory
so no need to have it under a cryptic name.

Reviewed by: emaste, imp
Sponsored by: Beckhoff Automation GmbH & Co. KG
Differential Revision: https://reviews.freebsd.org/D43195