Here is the script 7.2.2 creates with splunk enable boot-start -user splunk, since I didn't see it loaded anywhere:
#This unit file replaces the traditional start-up script for systemd
#configurations, and is used when enabling boot-start for Splunk on
#systemd-based Linux distributions.
[Unit]
Description=Systemd service file for Splunk, generated by 'splunk enable boot-start'
After=network.target
[Service]
Type=simple
Restart=always
ExecStart=/opt/splunk/bin/splunk _internal_launch_under_systemd
LimitNOFILE=65536
SuccessExitStatus=51 52
RestartPreventExitStatus=51
RestartForceExitStatus=52
User=splunk
Delegate=true
MemoryLimit=100G
CPUShares=1024
PermissionsStartOnly=true
ExecStartPost=/bin/bash -c "chown -R splunk:splunk /sys/fs/cgroup/cpu/system.slice/%n"
ExecStartPost=/bin/bash -c "chown -R splunk:splunk /sys/fs/cgroup/memory/system.slice/%n"
[Install]
WantedBy=multi-user.target
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