Act like POSIX sh if $HOME is relative

Act like POSIX sh if $HOME is relative

POSIX says sh ~/foo should act like $HOME/foo even if $HOME is
relative, so be consistent with that (Bug#33255).
* admin/merge-gnulib (GNULIB_MODULES): Add dosname.
* src/buffer.c (init_buffer): Use emacs_wd to get
initial working directory with slash appended if needed.
(default-directory): Say it must be absolute.
* src/emacs.c (emacs_wd): New global variable.
(init_cmdargs): Dir arg is now char const *.
(main): Set emacs_wd.
* src/emacs.c (main) [NS_IMPL_COCOA]:
* src/fileio.c (Fexpand_file_name):
Use get_homedir instead of egetenv ("HOME").
* src/fileio.c: Include dosname.h, for IS_ABSOLUTE_FILE_NAME.
(splice_dir_file, get_homedir): New functions.
* src/xrdb.c (gethomedir): Remove.  All callers changed
to use get_homedir and splice_dir_file.
* test/src/fileio-tests.el (fileio-tests--relative-HOME): New test.