After the removal of the InputAccessor::fetchToStore() method, the
only remaining functionality in InputAccessor was `fingerprint` and
`getLastModified()`, and there is no reason to keep those in a
separate class.
As discussed in the last Nix team meeting (2024-02-95), this method
doesn't belong because `CanonPath` is a virtual/ideal absolute path
format, not used in file systems beyond the native OS format for which a
"current working directory" is defined.
Progress towards #9205
Also move `SourcePath` into `libutil`.
These changes allow `error.hh` and `error.cc` to access source path and
position information, which we can use to produce better error messages
(for example, we could consider omitting filenames when two or more
consecutive stack frames originate from the same file).
