time: be consistent about representation of UTC location in Time struct

In the zero Time, the (not user visible) nil *Location indicates UTC.
In the result of t.UTC() and other ways to create times in specific
zones, UTC is indicated by a non-nil *Location, specifically &utcLoc.
This creates a representation ambiguity exposed by comparison with ==
or reflect.DeepEqual or the like.

Change time.Time representation to use only nil, never &utcLoc,
to represent UTC. This eliminates the ambiguity.

Fixes #15716.

Change-Id: I7dcc2c20ce6b073e1daae323d3e49d17d1d52802
Reviewed-on: https://go-review.googlesource.com/31144


Reviewed-by: Brad Fitzpatrick <bradfitz@golang.org>