btrfs: allocate inode outside of btrfs_new_inode()

Instead of calling new_inode() and inode_init_owner() inside of
btrfs_new_inode(), do it in the callers. This allows us to pass in just
the inode instead of the mnt_userns and mode and removes the need for
memalloc_nofs_{save,restores}() since we do it before starting a
transaction. In create_subvol(), it also means we no longer have to look
up the inode again to instantiate it. This also paves the way for some
more cleanups in later patches.

This also removes the comments about Smack checking i_op, which are no
longer true since commit 5d6c3191 ("xattr: Add
__vfs_{get,set,remove}xattr helpers"). Now it checks inode->i_opflags &
IOP_XATTR, which is set based on sb->s_xattr.

Signed-off-by: Omar Sandoval <osandov@fb.com>
Signed-off-by: David Sterba <dsterba@suse.com>