Remove $FreeBSD$: one-line sh pattern

Remove /^\s*#[#!]?\s*\$FreeBSD\$.*$\n/

Migrate most of tools/regression/usr.bin/ to the new tests layout.

I'm starting with the easy cases. The leftovers need to be looked at a
bit more closely.

Note that this change _does_ modify the code of the old tests. This is
required in order to allow the code to locate the data files in the
source directory instead of the current directory, because Kyua
automatically changes the latter to a temporary directory.

Also note that at least one test is known to be broken here. Actually,
the test is not really broken: it's marked as a TODO but unfortunately
Kyua's TAP parser currently does not understand that. Will have to be
fixed separately.