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datetime: refactored new() and set() - part 5

`datetime.new()` and `datetime_object:set()` code
refactored for more clarity.

- Deduplicated tzindex, tzoffset extract.
- Deduplicated buggy epoch adjustment (see gh-10363).
- Fixes `new()` with timestamp to use it as base_epoch
  to calculate tzoffset instead of `epoch_from_dt(dt)`
  with default `dt = DAYS_EPOCH_OFFSET` (gh-12412).
- Make `set()` with tzoffset only to reset tzindex to zero
  (gh-12416, part of gh-7680).

Fixes #12412
Closes #12416
Part of #7680
See also #10363

NO_DOC=bugfix

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