Take fs_struct handling to new file (fs/fs_struct.c)

Pure code move; two new helper functions for nfsd and daemonize
(unshare_fs_struct() and daemonize_fs_struct() resp.; for now -
the same code as used to be in callers).  unshare_fs_struct()
exported (for nfsd, as copy_fs_struct()/exit_fs() used to be),
copy_fs_struct() and exit_fs() don't need exports anymore.

Signed-off-by: Al Viro <viro@zeniv.linux.org.uk>