This is the updated list, I hope I captured all the comments correctly:
drivers/char/tty_* -> tty/*
drivers/char/{vt stuff} -> tty/vt/
drivers/char/hvc_* -> drivers/tty/hvc/hvc_*
drivers/serial/* -> drivers/tty/serial/*
drivers/usb/serial -> drivers/usb/serial
amiserial,nozomi,synclink,
rocket,ipwireless
cyclades,moxa,mxser,
isicom,bfin_jtag_comm -> drivers/tty/
stallion,istallion,
epca,specialix,ip2,
riscom,serial167 -> drivers/staging/tty/*
generic_serial,vme_scc,
ser_a2232,sx,rio -> drivers/staging/generic_serial/*
Arnd
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