refactor: add a builder for file system entries

The previous commit introduced a function to create FilesystemEntry
values from arbitrary data. Previously one could only be created from
std::fs::Metadata. This complicated our own testing, which (now) needs
to construct an arbitrary entry structure. However, while the function
added in the last commit was straightforward, it had 11 arguments, and
that's hard to keep track of. Replace that function with an
EntryBuilder struct, for clarity.

Sponsored-by: author

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