Makefile.bsd: sort and cleanup source file list

All files now in their correct sections, and all sections match on-disk
dir layout, and all sorted.

Sponsored-by: Klara, Inc.
Sponsored-by: Wasabi Technology, Inc.
Reviewed by: Brian Behlendorf <behlendorf1@llnl.gov>
Reviewed-by: Tino Reichardt <milky-zfs@mcmilk.de>
Signed-off-by: Rob Norris <rob.norris@klarasystems.com>
Closes #15943