When built with ACL support, we might be processing a tmpfiles
entry where there's no cause for us to call parse_acls_from_arg,
then we get to the end of parse_line without having ever populated
i.{acl_access, acl_default}.
Then we pass a null pointer into acl_free().
From UBSAN w/ GCC 13.0.0_pre20230101:
```
$ systemd-tmpfiles --clean
/var/tmp/portage/sys-apps/acl-2.3.1-r1/work/acl-2.3.1/libacl/acl_free.c:44:14: runtime error: applying non-zero offset
18446744073709551608 to null pointer
#0 0x7f65d868b482 in acl_free /var/tmp/portage/sys-apps/acl-2.3.1-r1/work/acl-2.3.1/libacl/acl_free.c:44
#1 0x55fe7e592249 in item_free_contents ../systemd-9999/src/tmpfiles/tmpfiles.c:2855
#2 0x55fe7e5a347a in parse_line ../systemd-9999/src/tmpfiles/tmpfiles.c:3158
#3 0x55fe7e5a347a in read_config_file ../systemd-9999/src/tmpfiles/tmpfiles.c:3897
#4 0x55fe7e590c61 in read_config_files ../systemd-9999/src/tmpfiles/tmpfiles.c:3985
#5 0x55fe7e590c61 in run ../systemd-9999/src/tmpfiles/tmpfiles.c:4157
#6 0x55fe7e590c61 in main ../systemd-9999/src/tmpfiles/tmpfiles.c:4218
#7 0x7f65d7ebe289 (/usr/lib64/libc.so.6+0x23289)
#8 0x7f65d7ebe344 in __libc_start_main (/usr/lib64/libc.so.6+0x23344)
#9 0x55fe7e591900 in _start (/usr/bin/systemd-tmpfiles+0x11900)
```