(PUP-2179) Extract standalone INI file class

The existing Puppet::util::IniConfig::File class is responsible for both
managing a collection of files as well as parsing, formatting, and
storing those files. This overloads the responsibility of this class and
makes it hard to make behavior changes.

This commit extracts a class that represents a single file. Since the
'File' constant is already used this is named 'PhysicalFile' in contrast
to the logical nature of the existing File class. This commit only
extracts the parsing and later commits will add more behavior.