make: put buildtest goals into an own file

`Makefile.include` is too long as is.
make: delete everything in buildtest beforehand
make: supply `-j` on `buildtest`

We support `make -j` for a while now. `make buildtest` takes ages to
finish. So just supply `-j` on buildtest.
Merge pull request #1169 from Kijewski/buildtest-minus-j

make: supply `-j` on `buildtest`
make: remove clutter

Remove some outdated example code, and simplify output folder creation.
make: parallelize creation of board and base code
 make: add `BOARD_INSUFFICIENT_RAM` blacklisting

Currently most blacklistings for examples and tests are done because the
board provides too little RAM or ROM. Besides of the actual linking all
the compiling should nevertheless work just fine.

This PR adds the variable `BOARD_INSUFFICIENT_RAM` to tell the
`buildtest` to compile the code for a board, but omit the linking step.
Use `BOARD_INSUFFICIENT_RAM` in examples and tests