Spelling.

Default to WARNS=2. Binary builds that cannot handle this must explicitly
set WARNS=0.

Reviewed by: mike

Move the code merging ACL_USER and ACL_GROUP objects from under
two nested while loops into a separate function.

Obtained from: TrustedBSD Project

Add defines for access and default ACLs (ACCESS_ACL/DEFAULT_ACL)
to enhance readability.

Obtained from: TrustedBSD Project

style(9) cleanups mostly consisting of:
o explicitly check return values and variables against a value
o return x; -> return (x);
o fix inconsistent sysexits usage by nuking it (partially
suggested

style(9) cleanups mostly consisting of:
o explicitly check return values and variables against a value
o return x; -> return (x);
o fix inconsistent sysexits usage by nuking it (partially
suggested by bde)

Obtained from: TrustedBSD Project

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Correct example to remove *all* extended ACL entries and
clarify description.

o Expand the explaination of the -b option WRT the resulting
group ACL entry in relation to the existing group and mask
ACL entries.
o Move the explanation of multiple ACL entries on the command

o Expand the explaination of the -b option WRT the resulting
group ACL entry in relation to the existing group and mask
ACL entries.
o Move the explanation of multiple ACL entries on the command
line to the ACL ENTRIES section.

Obtained from: TrustedBSD Project

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o Correct error message forgotten in the last commit (malloc() -> calloc())
o Fix style nits

Submitted by: bde

Use calloc(3) instead of rolling our own.