Portability fixes in the test suite

* tests/merge: Use the sed commands i, a, and c in their standard form
instead of relying on a GNU extension, and pass sed a script (-f)
instead of a list of commands via -e.
Some versions of sed don't support expressions like /^\(\|foo\)$/.
* tests/corrupt-reject-files: Use the more widely available -e switch
instead of -A.
* tests/crlf-handling: Likewise.
* tests/preserve-mode-and-timestamp: Use touch -t instead of touch -d.
Some non-GNU versions of date can't show a file's timestamp.

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