bug#11612: 24.1; Defaults create warning on startup

[yary]

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Please write in English if possible, as the Emacs maintainers
usually do not have translators for other languages.

Please describe exactly what actions triggered the bug, and
the precise symptoms of the bug.  If you can, give a recipe
starting from `emacs -Q':


Using the Windows release candidate binaries, build 1 24.1,
running with emacs -Q, starts emacs with a *Warning* buffer:

Warning (initialization): Setting HOME to C:\ by default is deprecated

I believe previous emacs set HOME to %UserProfile% - regardless
of the setting for emacs 24, its default should not cause a warning,
or at least the warning could a suggest remedy.


If Emacs crashed, and you have the Emacs process in the gdb debugger,
please include the output from the following gdb commands:
    `bt full' and `xbacktrace'.
For information about debugging Emacs, please read the file
c:/Program Files/emacs-24/etc/DEBUG.


In GNU Emacs 24.1.1 (i386-mingw-nt5.1.2600)
 of 2012-06-01 on MARVIN
Windowing system distributor `Microsoft Corp.', version 5.1.2600
Configured using:
 `configure --with-gcc (4.6) --no-opt --enable-checking --cflags
 -ID:/devel/emacs/libs/libXpm-3.5.8/include
 -ID:/devel/emacs/libs/libXpm-3.5.8/src
 -ID:/devel/emacs/libs/libpng-dev_1.4.3-1/include
 -ID:/devel/emacs/libs/zlib-dev_1.2.5-2/include
 -ID:/devel/emacs/libs/giflib-4.1.4-1/include
 -ID:/devel/emacs/libs/jpeg-6b-4/include
 -ID:/devel/emacs/libs/tiff-3.8.2-1/include
 -ID:/devel/emacs/libs/gnutls-3.0.9/include'

Important settings:
  value of $LC_ALL: nil
  value of $LC_COLLATE: nil
  value of $LC_CTYPE: nil
  value of $LC_MESSAGES: nil
  value of $LC_MONETARY: nil
  value of $LC_NUMERIC: nil
  value of $LC_TIME: nil
  value of $LANG: ENU
  value of $XMODIFIERS: nil
  locale-coding-system: cp1252
  default enable-multibyte-characters: t

Major mode: Lisp Interaction

Minor modes in effect:
  tooltip-mode: t
  mouse-wheel-mode: t
  tool-bar-mode: t
  menu-bar-mode: t
  file-name-shadow-mode: t
  global-font-lock-mode: t
  font-lock-mode: t
  blink-cursor-mode: t
  auto-composition-mode: t
  auto-encryption-mode: t
  auto-compression-mode: t
  line-number-mode: t
  transient-mark-mode: t

Recent input:
<help-echo> <down-mouse-1> <mouse-movement> <mouse-movement>
<drag-mouse-1> M-w <help-echo> <down-mouse-1> <mouse-1>
M-x <help-echo> <help-echo> r e p o <tab> r <tab>
<return>

Recent messages:
For information about GNU Emacs and the GNU system, type C-h C-a.
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Load-path shadows:
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