t/test-lib.sh: make ULIMIT_FILE_DESCRIPTORS available to tests

In t1400 the prerequisite 'ULIMIT_FILE_DESCRIPTORS' is defined and used
to effectively guard the helper function 'run_with_limited_open_files'
from being used on systems that do not satisfy this prerequisite.

In the subsequent patch, we will introduce another test outside of t1400
that would benefit from using this prerequisite. So, move it to
'test-lib.sh' instead so that it can be used by multiple tests.

Signed-off-by: Taylor Blau <me@ttaylorr.com>
Signed-off-by: Junio C Hamano <gitster@pobox.com>

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