during reviews.

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

#108849 reported by add1sun - because coder was not properly handling multi-line quotes, had to significantly overhaul the parsing, which should be more accurate and much faster now, and also adds the capability to check html.

Fix #107444 from webchick - only perform regex rules on php, not html - skip characters between ?> <?php

fixed case-insensitive check that was accidentally removed;
started a tests folder and added a couple of style tests