bug#42388: 27.0.91; Manual is inconsistent about default init file location

[Eli Zaretskii]

> From: Robert Pluim <rpluim@gmail.com>
> Date: Thu, 16 Jul 2020 19:00:04 +0200
> Cc: 42388@debbugs.gnu.org
> 
> Yes, that is indeed inconsistent, I missed that part of the manual
> when flipping the XDG preference.
> 
> I thought this would be a simple change, but as ever the rabbit hole
> was deep. Based on testing '~/.emacs.el' is preferred to '~/.emacs',
> is that expected? Anyway, I came up with the following:

LGTM, please install on the release branch.

Thanks.