accounts: Add default value for the 'home-directory' field of <user-account>.

accounts: Add default value for the 'home-directory' field of <user-account>.

* gnu/system/accounts.scm (<user-account>)[home-directory]: Mark as
thunked and add a default value.
(default-home-directory): New procedure.
* doc/guix.texi (User Accounts): Remove 'home-directory' from example.
* gnu/system/examples/bare-bones.tmpl: Likewise.
* gnu/system/examples/beaglebone-black.tmpl: Likewise.
* gnu/system/examples/desktop.tmpl: Likewise.
* gnu/system/examples/docker-image.tmpl: Likewise.
* gnu/system/examples/lightweight-desktop.tmpl: Likewise.
* gnu/system/install.scm (installation-os): Likewise.
* gnu/tests.scm (%simple-os): Likewise.
* gnu/tests/install.scm (%minimal-os, %minimal-os-on-vda):
(%separate-home-os, %encrypted-root-os, %btrfs-root-os): Likewise.
* tests/accounts.scm ("allocate-passwd")
("allocate-passwd with previous state"): Likewise.