The acct01 test failed on an embedded target board because the board has no /dev/tty/1, and as such, the test got ENOENT rather than EACCES.
I propose that the test case be amended to use /dev/null, eliminating the S390 #ifdefs.
Also, while debugging this, I noticed that the format strings for some of the error cases appeared to be invalid, and the test logic seemed, at best, gratuitously complicated. I believe the revised code to be correct, and I have had two other people review it just to be sure. :)
proposed patch
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