sql/Estonian-*: VAT 20% since 01.07.2009, drop non-utf8

[lkraav]

There seem to be other countries duplicate templates as well, where the only difference is - vs _ character in the filename (since upstream 3.2.1 merge), but that's too much busywork right now.

[Tekki]

I wouldn't delete files that are part of the DWS code, otherwise I can't merge the code anymore if we get changes from there.
Some of the SQL scripts with '_' seem to be duplicates, but not all (cf. Italian). I'll take a look at it.
In principle it would be enough to have one file with the correct SET CLIENT_ENCODING TO at the beginning.

[lkraav]

All clear. Do you post on DWS forums at all to push changes upstream?

[Tekki]

The relation between this code and the one from DWS is described at the bottom of the README.

[Tekki]

Files from DWS should not be deleted.