Rename rules.doc and rules.utils because GitLab treats the former as a MS Word document.

Thanks-to: Jed Brown

Remove DIRS variable and unneeded tabs from all makefiles since no longer needed

Commit-type: housekeeping

Remove first and last empty lines

Manual linter fixes: dm

Profiling: Improve !defined(PETSC_USE_LOG) #defines

- If we cast macro arguments to void, we can avoid unused errors that have
forced lots of conditionally included code like this:

```c
#if def

Profiling: Improve !defined(PETSC_USE_LOG) #defines

- If we cast macro arguments to void, we can avoid unused errors that have
forced lots of conditionally included code like this:

```c
#if defined(PETSC_USE_LOG)
PetscLogEvent event;
#endif
```

- Having global counters like petsc_TotalFlops externed event
if !PetscDefined(USE_LOG) helps to remove a lot of needless
`#ifdef`s around code that can instead be placed in
`if (PetscDefined(USE_LOG)) {}` blocks.

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