[PATCH] test_timestamp.py changes for win32

[Martin Pool]

Here is an updated version:

 * corrects representation of fractional-hour timezones - this is a
bug so should go into 0.16
 * always show epoch in utc - should fix the windows problems
 * fix merge directive tests to use reasonable timezones and to expect
the right representation of them
 * unifies this with the existing date code in osutils

-- 
Martin
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