ifdef RACCT ui_racct_foreach and struct uidinfo's ui_racct

Change racct_ create and destroy to macros evaluating to nothing without RACCT
so that their callers passing ui_racct don't have to be ifdefed.
Do not include buf.h.
BASE64: applied OpenBSD's fix.
github-issue: #68
The overflow checks are handled differently. With some sized buffers, it was misled and returns an error while it should not be. Also, the wrting in the dest buffer is postponed once it is sure it has room for it.
Merge remote-tracking branch 'freebsd/master' into hardened/current/master
Merge remote-tracking branch 'origin/hardened/current/master' into hardened/current/segvguard
Merge remote-tracking branch 'origin/hardened/current/master' into hardened/current/ptrace
Merge remote-tracking branch 'origin/hardened/current/master' into hardened/current/log
Merge remote-tracking branch 'origin/hardened/current/master' into hardened/current/userlandenhanced
Merge remote-tracking branch 'origin/hardened/current/master' into hardened/current/pie
Merge remote-tracking branch 'origin/hardened/current/master' into hardened/current/unstable
Merge remote-tracking branch 'origin/hardened/current/segvguard' into hardened/current/unstable
Merge remote-tracking branch 'origin/hardened/current/ptrace' into hardened/current/unstable
Merge remote-tracking branch 'origin/hardened/current/log' into hardened/current/unstable
Merge remote-tracking branch 'origin/hardened/current/userlandenhanced' into hardened/current/unstable
Merge remote-tracking branch 'origin/hardened/current/pie' into hardened/current/unstable