META updates, tidy, PBP tweaks

* update manifest
* perltidy
* replace postfix if/unless with brackets
* reduce useless indention by exiting sooner
move extra $rc test into block

where it could have been set
Merge pull request #101 from msimerson/tidy

META updates, tidy, PBP tweaks
moved Qpsmtpd::Utils -> Base.pm
updated MANIFEST
t/q-base, s/utils/base/
more tests for Qpsmtpd.pm