test: Eliminate flake8 errors in tests (#2353)

Eliminate some occurrences of the following flake8 errors in tests:

* E265 block comment should start with '# '
* E266 too many leading '#' for block comment
* E402 module level import not at top of file
* E712 comparison to False should be 'if cond is False:' or 'if not cond:'
* E712 comparison to True should be 'if cond is True:' or 'if cond:'
* E722 do not use bare 'except'
* F401 ... imported but unused
* F403 ... used; unable to detect undefined names
* F405 ... may be undefined, or defined from star imports: ...
* F541 f-string is missing placeholders
* F841 local variable 'result' is assigned to but never used
* N806 variable 'TEST_DIR' in function should be lowercase

This is pursuant to eliminating
[flakeheaven](https://github.com/flakeheaven/flakeheaven), as it no longer
supports the latest version of flake8
[[ref](https://github.com/flakeheaven/flakeheaven/issues/132)].

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