// record is formatted as:
//
//	"%d %s=%s\n" % (size, key, value)
//
// Keys and values should be UTF-8, but the number of bad writers out there
// forces us to be a more liberal.
// Thus, we only reject all keys with NUL, and only reject NULs in values
// for the PAX version of the USTAR string fields.
// The key must not contain an '=' character.
func validPAXRecord(k, v string) bool {