RTEMS | spec/build: improve handling test state exclude (#5240)

[Gedare Bloom (@gedare)]

Gedare Bloom created an issue: https://gitlab.rtems.org/rtems/rtos/rtems/-/issues/5240

Assignees: Chris Johns and Joel Sherrill

## Summary

### Purpose
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Why do you specifically need this feature and how would it be useful for others
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The use of `exclude` for test states hides limitations with boards (e.g., memory sizes), and it also obscures compiler bugs or unsupported features. Both of these uses make it harder to understand the limitations or to verify the correctness of a BSP with excludes. It would be useful to convey the `exclude` tests somehow to users.

One possible solution is to make the `exclude` tests build a test template/stub that helps point out these limitations for users, for example, by printing the contents of the `exclude` description.

### Result
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What is the end result of this feature and what will you or others be doing with it
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The `exclude` tests will appear somehow in the test results.

-- 
View it on GitLab: https://gitlab.rtems.org/rtems/rtos/rtems/-/issues/5240
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