Ludovic Courtès f6f67b87c0
system: Add (gnu system accounts).
The (gnu system accounts) module is meant to be used both on the build-
and on the host-side.

* gnu/system/shadow.scm <top level>: Call 'default-shell'.
(<user-account>, <user-group>): Move to...
* gnu/system/accounts.scm: ... here.  New file.
* gnu/local.mk (GNU_SYSTEM_MODULES): Add system/accounts.scm.
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