Repeating the default WARNS here makes it slightly more difficult to
experiment with default WARNS changes, e.g. if we did something absolutely
bananas and introduced a WARNS=7 and wanted to try lifting the default to
that.
Drop most of them; there is one in the blake2 kernel module, but I suspect
it should be dropped -- the default WARNS in the rest of the build doesn't
currently apply to kernel modules, and I haven't put too much thought into
whether it makes sense to make it so.
tests/... is a special snowflake directory and using HAS_TESTS would
result in a nasty layering violation between bsd.tests.mk and
bsd.prog.mk.
Add reachover Makefile.inc's which get the default value from
Makefile.inc0 (inspired by gnu/usr.bin/binutils/Makefile.inc0).