cmd/utils, node: create account manager in package node

The account manager was previously created by packge cmd/utils as part
of flag processing and then passed down into eth.Ethereum through its
config struct. Since we are starting to create nodes which do not have
eth.Ethereum as a registered service, the code was rearranged to
register the account manager as its own service. Making it a service is
ugly though and it doesn't really fix the root cause: creating nodes
without eth.Ethereum requires duplicating lots of code.

This commit splits utils.MakeSystemNode into three functions, making
creation of other node/service configurations easier. It also moves the
account manager into Node so it can be used by those configurations
without requiring package eth.