[3.12] GH-92584: Drop reference to Distutils in ``site.USER_BASE`` (GH-108031) (#108039)

GH-92584: Drop reference to Distutils in ``site.USER_BASE`` (GH-108031)

Drop reference to Distutils in ``site.USER_BASE``
(cherry picked from commit f2a9dfdee9de381e4adf29a7f1e2aec56580bfda)

Co-authored-by: Adam Turner <9087854+AA-Turner@users.noreply.github.com>