Exclude mocks from release build

[6543]

• Makefile pass TAGS env var into go tests and builds
• put mockery generated code behind "test" tag
• adjust linting and testing to use the "test" tag

[6543]

moved unrelated changes of #3820 into this pull

[codecov[bot]]

Codecov Report

All modified and coverable lines are covered by tests :white_check_mark:

Project coverage is 28.10%. Comparing base (7bc38a1) to head (c6bc534). Report is 4 commits behind head on main.

Additional details and impacted files

```diff @@ Coverage Diff @@ ## main #3831 +/- ## ========================================== + Coverage 26.48% 28.10% +1.62% ========================================== Files 367 363 -4 Lines 27112 25074 -2038 ========================================== - Hits 7180 7047 -133 + Misses 19341 17502 -1839 + Partials 591 525 -66 ```

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[woodpecker-bot]

Tearing down https://woodpecker-ci-woodpecker-pr-3831.surge.sh