Known behavior changes:
- `MemorySourceAccessor`'s comparison operators no longer forget to
compare the `SourceAccessor` base class.
Progress on #10832
What remains for that issue is hopefully much easier!
the parser treats a plain \r as a newline, error reports do not. this
can lead to interesting divergences if anything makes use of this
feature, with error reports pointing to wrong locations in the input (or
even outside the input altogether).
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).
