[#288] pkg/eacl: Convert nil eACL record to nil API v2 message

Make `Record.ToV2` method to return `nil` when called on `nil`. Write
corresponding unit test.

Signed-off-by: Leonard Lyubich <leonard@nspcc.ru>

pkg/acl/eacl/record_test.go

@@ -119,3 +119,11 @@ func TestRecordEncoding(t *testing.T) {
 		require.Equal(t, r, r2)
 	})
 }
+
+func TestRecord_ToV2(t *testing.T) {
+	t.Run("nil", func(t *testing.T) {
+		var x *Record
+
+		require.Nil(t, x.ToV2())
+	})
+}