This change is required to pass cross builds on to a different machine after the build.
For tests managed by CTest, the new UNIVALUE_JSON_TEST_SRC
environment variable is set automatically. For other cases, it must be set manually. If not set, it defaults to the current working directory.
See for example #31176, but this PR will also allow someone to implement it outside this repo.
Also see: #31176 (review).