The workaround is to add common/rust-psutil and change it's Cargo.toml
to use v0.22.2. And then change common/eth2/Cargo.toml to point to
../common/rust-psutil.

Also updated Makefile:
 - lint: target to Allow needless_borrow to
   pass the `cargo lint` action.
 - test-release, test-debug: addded --exclude psutil if Windows_NT

The failure is:

     Compiling cargo-audit v0.15.2
      Finished release [optimized] target(s) in 3m 34s
     Replacing /home/runner/.cargo/bin/cargo-audit
      Replaced package `cargo-audit v0.15.2` with `cargo-audit v0.15.2` (executable `cargo-audit`)
  cargo audit
      Fetching advisory database from `https://github.com/RustSec/advisory-db.git`
        Loaded 367 security advisories (from /home/runner/.cargo/advisory-db)
      Updating crates.io index
      Scanning Cargo.lock for vulnerabilities (652 crate dependencies)
  Crate:         nix
  error: 2 vulnerabilities found!
  Version:       0.17.0
  Title:         Out-of-bounds write in nix::unistd::getgrouplist
  Date:          2021-09-27
  ID:            RUSTSEC-2021-0119
  URL:           https://rustsec.org/advisories/RUSTSEC-2021-0119
  Solution:      Upgrade to ^0.20.2 OR ^0.21.2 OR ^0.22.2 OR >=0.23.0
  Dependency tree:
  nix 0.17.0

  Crate:         nix
  Version:       0.22.0
  Title:         Out-of-bounds write in nix::unistd::getgrouplist
  Date:          2021-09-27
  ID:            RUSTSEC-2021-0119
  URL:           https://rustsec.org/advisories/RUSTSEC-2021-0119
  Solution:      Upgrade to ^0.20.2 OR ^0.21.2 OR ^0.22.2 OR >=0.23.0
  Dependency tree:
  nix 0.22.0

  Crate:         stdweb
  Version:       0.4.20
  Warning:       unmaintained
  Title:         stdweb is unmaintained
  Date:          2020-05-04
  ID:            RUSTSEC-2020-0056
  URL:           https://rustsec.org/advisories/RUSTSEC-2020-0056
  Dependency tree:
  stdweb 0.4.20
  └── time 0.2.27

  warning: 1 allowed warning found
  make: *** [Makefile:154: audit] Error 1
  Error: Process completed with exit code 2.