treewide: refactor `.attrs.sh` detection

When specifying the `builder` attribute in `stdenv.mkDerivation`, this
will be effectively transformed into

    builtins.derivation {
      builder = stdenv.shell;
      args = [ "-e" builder ];
    }

This also means that `default-builder.sh` is never sourced and as a
result it's not guaranteed that `$NIX_ATTRS_SH_FILE` is set to a correct
location[1].

Also, we need to source `.attrs.sh` to source `$stdenv`. So, the
following is done now:

* If `$NIX_ATTRS_SH_FILE` points to a correct location, then use it.
  Directly using `.attrs.sh` is problematic for `nix-shell(1)` usage
  (see previous commit for more context), so prefer the environment
  variable if possible.

* Otherwise, if `.attrs.sh` exists, then use it. See [1] for when this
  can happen.

* If neither applies, it can be assumed that `__structuredAttrs` is
  turned off and thus nothing needs to be done.

[1] It's possible that it doesn't exist at all - in case of Nix 2.3 or
    it can point to a wrong location on older Nix versions with a bug in
    `__structuredAttrs`.

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