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Move the functions to translate back and forth between the account id
used by the OAuth service chain and the account representation used by
Chrome OS Account Manager, to a util class.

This function was previously being performed internally in
|ChromeOSOAuth2TokenServiceDelegate|. Move it to a common util class
because other usages (ARC++) have cropped up that should not depend on
|ChromeOSOAuth2TokenServiceDelegate| for this use case.

Bug: 820046, 871690
Test: unit_tests --gtest_filter="*CrOSOAuthDelegateTest*"
Change-Id: Ie5d9fe672c521c0ddf3d6e376649d3a3fb9d33cb
Reviewed-on: https://chromium-review.googlesource.com/1165352
Commit-Queue: Kush Sinha <sinhak@chromium.org>
Reviewed-by: Xiyuan Xia <xiyuan@chromium.org>
Reviewed-by: David Roger <droger@chromium.org>
Reviewed-by: Lutz Justen <ljusten@chromium.org>
Cr-Commit-Position: refs/heads/master@{#582093}