Simplify the meaning of %s

The rules governing %s where just too complicated. First of
all, looking at $SHELL is dangerous. For systemd --system,
it usually wouldn't be set. But it could be set if the admin
first started a debug shell, let's say /sbin/sash, and then
launched systemd from it. This shouldn't influence how daemons
are started later on, so is better ignored. Similar reasoning
holds for session mode. Some shells set $SHELL, while other
set it only when it wasn't set previously (e.g. zsh). This
results in fragility that is better avoided by ignoring $SHELL
totally.

With $SHELL out of the way, simplify things by saying that
%s==/bin/sh for root, and the configured shell otherwise.
get_shell() is the only caller, so it can be inlined.

Fixes one issue seen with 'make check'.