cred: Refcount the user_ns pointed to by the cred.

struct user_struct will shortly loose it's user_ns reference
so make the cred user_ns reference a proper reference complete
with reference counting.

Acked-by: Serge Hallyn <serge.hallyn@canonical.com>
Signed-off-by: Eric W. Biederman <ebiederm@xmission.com>