To make the maintenance easier all the tests were excluded instead of
listing one by one.

The JIT tests have some issues in those environments that need to be
addressed upstream.

It will avoid dependencies on transitional packages.

Update to upstream version '2.7.1'
with Debian dir 5d742ed1a94100cfcb910bc0ea9dc4f8aa2d056f

Closes: #959393

Thanks to William Grant.

It fixes a FTBFS in sh3 and sh4 architectures. Notice this is a
workaround while the issue is not fixed by GCC upstream maintainers:

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=93808

The errors reported are related to racc2y and y2racc scripts bundle in
libruby2.7 by the racc gem but theye are not supposed to be used by users.

Those *.so extension files should be linked only against libruby* which
is already linked against libc