bpo-38234: test_embed: test pyvenv.cfg and pybuilddir.txt (GH-16366)

Add test_init_pybuilddir() and test_init_pyvenv_cfg() to test_embed
to test pyvenv.cfg and pybuilddir.txt configuration files.

Fix sysconfig._generate_posix_vars(): pybuilddir.txt uses UTF-8
encoding, not ASCII.