When a stylesheet is imported with `@import “…” layer(utilities)` that
means that all classes in that stylesheet and any of its imported
stylesheets become candidates for `@utility` conversion.
Doing this correctly requires us to place `@utility` rules into separate
stylesheets (usually) and replicate the import tree without layers as
`@utility` MUST be root-level. If a file consists of only utilities we
won't create a separate file for it and instead place the `@utility`
rules in the same stylesheet.
Been doing a LOT of pairing with @RobinMalfait on this one but I think
this is finally ready to be looked at
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Co-authored-by: Robin Malfait <malfait.robin@gmail.com>
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