[SPARK-15290][BUILD] Move annotations, like @Since / @DeveloperApi, into spark-tags

## What changes were proposed in this pull request?

(See https://github.com/apache/spark/pull/12416 where most of this was already reviewed and committed; this is just the module structure and move part. This change does not move the annotations into test scope, which was the apparently problem last time.)

Rename `spark-test-tags` -> `spark-tags`; move common annotations like `Since` to `spark-tags`

## How was this patch tested?

Jenkins tests.

Author: Sean Owen <sowen@cloudera.com>

Closes #13074 from srowen/SPARK-15290.