I can run /opt/mattermost/bin/mattermost as the mattermost user, and the server starts.
Using the systemd unit file in step 10 I get:
Nov 8 17:04:12 winky systemd[1]: mattermost.service: Failed to load environment files: No such file or directory
Nov 8 17:04:12 winky systemd[1]: mattermost.service: Failed to run ‘start’ task: No such file or directory
Nov 8 17:04:12 winky systemd[1]: mattermost.service: Failed with result ‘resources’.
Nov 8 17:04:12 winky systemd[1]: Failed to start Mattermost.
The systemd file in the documentation you mentioned does not contain any links to an environment file which is mentioned in your error message here, so please post the output of:
systemctl status mattermost
In there you will see a list of service files it is being liked to, most likely this will be /lib/systemd/system/mattermost.service only, but it could also be a different path or additional files. Post the contents of them all here so we can have a look.