btrfs: Call btrfs_pin_reserved_extent only during active transaction

Calling btrfs_pin_reserved_extent makes sense only with a valid
transaction since pinned extents are processed from transaction commit
in btrfs_finish_extent_commit. In case of error it's sufficient to
adjust the reserved counter to account for log tree extents allocated in
the last transaction.

This commit moves btrfs_pin_reserved_extent to be called only with valid
transaction handle and otherwise uses the newly introduced
unaccount_log_buffer to adjust "reserved". If this is not done if a
failure occurs before transaction is committed WARN_ON are going to be
triggered on unmount. This was especially pronounced with generic/475
test.

Reviewed-by: Josef Bacik <josef@toxicpanda.com>
Signed-off-by: Nikolay Borisov <nborisov@suse.com>
Reviewed-by: David Sterba <dsterba@suse.com>
Signed-off-by: David Sterba <dsterba@suse.com>