* test/etags/CTAGS.good, test/etags/ETAGS.good_1:
* test/etags/ETAGS.good_2, test/etags/ETAGS.good_3:
* test/etags/ETAGS.good_4, test/etags/ETAGS.good_5:
* test/etags/html-src/index.shtml, test/etags/html-src/software.html:
* test/etags/html-src/softwarelibero.html:
Switch to UTF-8 encoding.
* test/etags/Makefile (SRCS): Adjust to switch to UTF-8.
Remove Makefile, as it's too incestuous to have the test input
include the build procedure.
(UTF8_LOCALE, UTF_ENCODING): New macros.
(LC_ALL): If possible, set to a UTF-8 encoding if not already UTF-8.
(check): Skip if not UTF-8.
(.PHONY): New rule.
(FRC): Remove, as superseded by .PHONY. All uses removed.
(regexfile): Prefer printf to echo when outputting oddball chars.
(.PRECIOUS): Remove, as these files are not built.