core/execute: always set $USER and introduce SetLoginEnvironment=

core/execute: always set $USER and introduce SetLoginEnvironment=

Before this commit, $USER, $HOME, $LOGNAME and $SHELL are only
set when User= is set for the unit. For system service, this
results in different behaviors depending on whether User=root is set.

$USER always makes sense on its own, so let's set it unconditionally.
Ideally $HOME should be set too, but it causes trouble when e.g. getty
passes '-p' to login(1), which then doesn't override $HOME. $LOGNAME and
$SHELL are more like "login environments", and are generally not
suitable for system services. Therefore, a new option SetLoginEnvironment=
is also added to control the latter three variables.

Fixes #23438

Replaces #8227