cygwin-tilde

extutils-helpers fails in t/tilde.t, see report below, because $ENV{USERPROFILE} contains a windows path.

I don't know when you'd want $ENV{USERPROFILE} for home, but I believe that cygwin always defines $HOME, so I fixed test accordingly

PS: Do you want to update copyright date in dist.ini?

```
t/tilde.t .................... 1/9
#   Failed test at t/tilde.t line 26.
#          got: '/home/maurice'
#     expected: 'C:\Users\maurice'

#   Failed test at t/tilde.t line 28.
#          got: '/home/maurice/fooxzy'
#     expected: 'C:\Users\maurice/fooxzy'

#   Failed test at t/tilde.t line 30.
#          got: '/home/maurice/ fooxzy'
#     expected: 'C:\Users\maurice/ fooxzy'

#   Failed test at t/tilde.t line 32.
#          got: '/home/maurice/fo o'
#     expected: 'C:\Users\maurice/fo o'
# Looks like you failed 4 tests of 9.
```