legacy: Arduino preprocess subroutine refactorization (part 5)

[cmaglie]

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• The PR has no duplicates (please search among the Pull Requests
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• The PR follows
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• Tests for the changes have been added (for bug fixes / features)
• Docs have been added / updated (for bug fixes / features)
• UPGRADING.md has been updated with a migration guide (for breaking changes)
• configuration.schema.json updated if new parameters are added.

What kind of change does this PR introduce?

This PR is a try to split the bigger PR #2147 into smaller pieces to allow an easier review process.

What is the current behavior?

No changes

Does this PR introduce a breaking change, and is titled accordingly?

No

Other information

[codecov]

Codecov Report

Patch coverage: 81.36% and project coverage change: +0.01 🎉

Comparison is base (0585435) 62.77% compared to head (0bd4f8d) 62.78%.

Additional details and impacted files

@@            Coverage Diff             @@
##           master    #2195      +/-   ##
==========================================
+ Coverage   62.77%   62.78%   +0.01%     
==========================================
  Files         221      219       -2     
  Lines       19475    19469       -6     
==========================================
- Hits        12225    12224       -1     
+ Misses       6162     6159       -3     
+ Partials     1088     1086       -2     

Flag	Coverage Δ
unit	62.78% <81.36%> (+0.01%)	⬆️

Flags with carried forward coverage won't be shown. Click here to find out more.

Impacted Files	Coverage Δ
...egacy/builder/add_additional_entries_to_context.go	62.50% <ø> (+3.87%)	⬆️
legacy/builder/create_cmake_rule.go	9.09% <0.00%> (ø)
legacy/builder/preprocess_sketch.go	0.00% <0.00%> (ø)
legacy/builder/types/context.go	97.53% <ø> (ø)
legacy/builder/utils/utils.go	45.92% <ø> (-1.36%)	⬇️
arduino/builder/sketch.go	54.03% <41.66%> (+1.23%)	⬆️
arduino/builder/preprocessor/ctags.go	77.12% <79.20%> (+9.26%)	⬆️
legacy/builder/builder.go	85.00% <82.35%> (-1.52%)	⬇️
arduino/builder/cpp/cpp.go	92.98% <95.83%> (ø)
...er/preprocessor/internal/ctags/ctags_has_issues.go	98.58% <100.00%> (ø)
... and 3 more

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[alessio-perugini]

🚀 🌕