Improve FILES section of psql reference page.

Primarily, explain where to find the system-wide psqlrc file, per recent
gripe from John Sutton.  Do some general wordsmithing and improve the
markup, too.

Also adjust psqlrc.sample so its comments about file location are somewhat
trustworthy.  (Not sure why we bother with this file when it's empty,
but whatever.)

Back-patch to 9.2 where the startup file naming scheme was last changed.