spec/support/referential: Eliminate data errors in truncation tests

After the first `truncation: true` test ran, all tables would be
cleared. This caused errors as our tests rely on a referential like this
existing:

    Referential.create(name: 'first')

It also caused problems with `LineReferential` as the `:chouette_line`
factory depends on an existing `LineReferential` associated to the
`first` Referential.

Add the `referentials` and `line_referentials` tables to the exclusion
list when truncating so these tables don't get cleared and the 'first'
records persist across test runs like before.

To prevent errors trying to unnecessarily switch to the 'first'
referential in `truncation: true` tests, disable that functionality by
adding a filter to exclude these tests from the normal transactional
`before(:each)` config block.

Refs #5024

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