Cleanup jacobian (#9031)

* [BE] update nonlinear system handling

 - before: residuals that cannot be created were skipped and were just left out in nonlinear systems
 - now: the function fails to create residuals
 - todo: repair all cases in which we cannot create residuals

* Update testsuite

Co-authored-by: Philip Hannebohm <phannebohm@fh-bielefeld.de>