Support custom build directories and move includes

Support custom build directories and move includes

One of the neat tricks an autoconf style project is capable of
is allow configurion/building in a directory other than the
source directory.  The major advantage to this is that you can
build the project various different ways while making changes
in a single source tree.

For example, this project is designed to work on various different
Linux distributions each of which work slightly differently.  This
means that changes need to verified on each of those supported
distributions perferably before the change is committed to the
public git repo.

Using nfs and custom build directories makes this much easier.
I now have a single source tree in nfs mounted on several different
systems each running a supported distribution.  When I make a
change to the source base I suspect may break things I can
concurrently build from the same source on all the systems each
in their own subdirectory.

wget -c http://github.com/downloads/behlendorf/zfs/zfs-x.y.z.tar.gz
tar -xzf zfs-x.y.z.tar.gz
cd zfs-x-y-z

------------------------- run concurrently ----------------------
<ubuntu system>  <fedora system>  <debian system>  <rhel6 system>
mkdir ubuntu     mkdir fedora     mkdir debian     mkdir rhel6
cd ubuntu        cd fedora        cd debian        cd rhel6
../configure     ../configure     ../configure     ../configure
make             make             make             make
make check       make check       make check       make check

This change also moves many of the include headers from individual
incude/sys directories under the modules directory in to a single
top level include directory.  This has the advantage of making
the build rules cleaner and logically it makes a bit more sense.