gnu: vm: Add build users.

* gnu/system/shadow.scm (guix-build-accounts): New procedure.
* gnu/system/vm.scm (system-qemu-image): Use it.  Add the "guixbuild"
  group.
* gnu/system/dmd.scm (guix-service): Add 'builder-group' parameter.
  Pass 'guix-daemon' the '--build-users-group' option.