The current sample systemd script sets 0710 permissions on /etc/bitcoin which means it can only be read by the owner. If /etc/bitcoin does not exist when the systemd script is run for the first time then the directory gets created with root as the owner. The 0710 permissions will/may prevent a non-root user from being able to list the directory (on Ubuntu 18.04 the file can be listed but the permissions are inaccessible).
Even after copying bitcoin.conf to /etc/bitcoin it will remain unusable until either the directory permissions are changed or the service user is made the owner.
This PR adjusts the permissions that the service script will set on /etc/bitcoin so that all users can read and list the default config directory. A user will still have to copy the bitcoin.conf file to it but the adjustment will avoid them having to manually set permissions or change ownership of /etc/bitcoin.
In addition the ProtectHome option has been added. The rationale being if using a service to run bitcoind it’s more likely to be a headless daemon that should not need access to user home directories.
Best link I found for systemd [options].(https://www.freedesktop.org/software/systemd/man/systemd.exec.html#ConfigurationDirectory=)