Remove $FreeBSD$: one-line sh pattern

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

Update/fix Makefile.depend for userland

DIRDEPS_BUILD: Update dependencies.

Sponsored by: Dell EMC Isilon

META MODE: Update dependencies with 'the-lot' and add missing directories.

This is not properly respecting WITHOUT or ARCH dependencies in target/.
Doing so requires a massive effort to rework targets/ to do so. A
better approach will be to either include the SUBDIR Makefiles directly
and map to DIRDEPS or just dynamically lookup the SUBDIR. These lose
the benefit of having a userland/lib, userland/libexec, etc, though and
results in a massive package. The current implementation of targets/ is
very unmaintainable.

Currently rescue/rescue and sys/modules are still not connected.

Sponsored by: EMC / Isilon Storage Division