[IMP] *: move test and tour files to new folder hierarchy and asset

As we now have a new debug mode 'tests' which load a new asset bundle
containing tour-test files, we moved those files to a new folder hierarchy.
That will clean the .js files trees.
Also, those files should be included in the new asset.

Basically, the .js tour files (not test) should be inside /static/src/js/tours
while .js tour test files (test=true) should be inside /static/tests/tours next
to QUnit tests, inside a tours folder.

+ test_new_api: don't run the test in debug assets

task-1934445
Comes with https://github.com/odoo/enterprise/pull/4281
Closes #33213