nixos/doc/manual: Rework `nixos-state.section.md`

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nixos/doc/manual/administration/nixos-state.section.md
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# NixOS {#sec-nixos-state}
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NixOS itself obviously needs `/nix` to be persistent, so the system environment
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can be linked from the nix store during activation.
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## `/nix` {#sec-state-nix}
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Moreover, `/boot` should also be persistent, as it contains the kernel, initrd,
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and the command-line determining the system environment's path in the nix store.
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NixOS needs the entirety of `/nix` to be persistent, as it includes:
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- `/nix/store`, which contains all the system's executables, libraries, and supporting data;
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- `/nix/var/nix`, which contains:
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- the Nix daemon's database;
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- roots whose transitive closure is preserved when garbage-collecting the Nix store;
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- system-wide and per-user profiles.
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## `/boot` {#sec-state-boot}
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`/boot` should also be persistent, as it contains:
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- the kernel and initrd which the bootloader loads,
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- the bootloader's configuration, including the kernel's command-line which
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determines the store path to use as system environment.
## Users and groups {#sec-state-users}