Revert r318441: the commit message was incoherent

etc/Makefile

@@ -8,7 +8,6 @@ FILESGROUPS=	FILES
 # No need as it is empty and just causes rebuilds since this file does so much.
 UPDATE_DEPENDFILE=	no
 SUBDIR=	\
-	cron.d \
 	newsyslog.conf.d \
 	syslog.d
 

etc/cron.d/Makefile

@@ -1,11 +0,0 @@
-# $FreeBSD$
-
-.include <src.opts.mk>
-
-.if ${MK_AT} != "no"
-FILES+=		at
-.endif
-
-BINDIR=		/etc/cron.d
-
-.include <bsd.prog.mk>

etc/cron.d/at

@@ -1,7 +0,0 @@
-# $FreeBSD$
-#
-SHELL=/bin/sh
-PATH=/etc:/bin:/sbin:/usr/bin:/usr/sbin
-
-# See crontab(5) for field format.
-*/5	*	*	*	*	root	/usr/libexec/atrun

etc/crontab

@@ -7,6 +7,8 @@ PATH=/etc:/bin:/sbin:/usr/bin:/usr/sbin
 #
 #minute	hour	mday	month	wday	who	command
 #
+*/5	*	*	*	*	root	/usr/libexec/atrun
+#
 # Save some entropy so that /dev/random can re-seed on boot.
 */11	*	*	*	*	operator /usr/libexec/save-entropy
 #