We were doing some amazingly complicated things in order to avoid running
the very expensive identify_system_timezone() procedure during GUC
initialization. But there is an obvious fix for that, which is to do it
once during initdb and have initdb install the system-specific default into
postgresql.conf, as it already does for most other GUC variables that need
system-environment-dependent defaults. This means that the timezone (and
log_timezone) settings no longer have any magic behavior in the server.
Per discussion.