Fixed #19173 -- Made EmptyQuerySet a marker class only

The guarantee that no queries will be made when accessing results is
done by new EmptyWhere class which is used for query.where and having.

Thanks to Simon Charette for reviewing and valuable suggestions.
Tests for various emptyqs tickets

The tickets are either about different signature between qs.none() and
qs or problems with subclass types (either EmptyQS overrided the custom
qs class, or EmptyQS was overridden by another class - values() did
this).

Fixed #15959, fixed #17271, fixed #17712, fixed #19426