create branch 'DRUPAL-5'.

Cherrypick from master 2007-06-10 11:08:00 UTC Doug Green <douggreen@douggreenconsulting.com> 'add 'comment' #source and implement first rules for comments':
    includes/coder_comment.inc
    tests/coder_comment.inc

#148412 by arthurf: 6.x coder upgrade review FAPI 3 checks from the CivicActions Engineering Offsite Co-working contrib session

write the bulk of the 6.x upgrade rules at the CivicActions engineering co-working session, with help from the whole team.  An additional patch in the issue queue will handle FAPI changes.

improvements to performance review; and ... eating my own dogfood - fixes to coder module based on output of performance review.

add rules for <br> and uppercase XHTML;
move includes/tests to tests and move coder_drupal.inc coder_style.inc;