This commit is two-fold:

1. It enhances the `phpcsutils-autoload.php` file to contain class aliases to translate the relevant PHPCS 3.x class names to PHPCS 2.x class names which, in effect, allows for the PHPCSUtils utilities to be used in both PHPCS 2.x as well as PHPCS 3.x.

2. It adds a `PHPCS23Utils` ruleset with one `PHPCS23Utils.Load.LoadUtils` sniff.
The only thing this standard does is trigger the PHPCSUtils autoload file in PHPCS 2.x.

This standard will not include any utilities or real sniffs. It is just in place to enable support for PHPCS 2.x in an as-simple-as-possible manner.