migration of ide/utf8.v to theories/Unicode/Utf8.v

These notations aren't CoqIDE-specific, I can now use them with
ProofGeneral (after a small modification of PG, contact me if you're
interested by the patch). So let's place this file in a globally
visible subdir of theories/. By the way, the filename is now uppercase
as all other .v files. 

By the way, minor other changes in Makefile : extraction/test doesn't
exist anymore, and tags / otags can be made without re-doing any find.
NB: be sure to use etags that comes from emacs and not the one of 
exuberant-ctags, since the latter has now a different syntax 
(in debian, see update-alternatives etags). 



git-svn-id: svn+ssh://scm.gforge.inria.fr/svn/coq/trunk@10376 85f007b7-540e-0410-9357-904b9bb8a0f7

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