mptcp: fix subflow accounting on close

If the PM closes a fully established MPJ subflow or the subflow
creation errors out in it's early stage the subflows counter is
not bumped accordingly.

This change adds the missing accounting, additionally taking care
of updating accordingly the 'accept_subflow' flag.

Fixes: a88c9e49

 ("mptcp: do not block subflows creation on errors")
Signed-off-by: Paolo Abeni <pabeni@redhat.com>
Signed-off-by: Mat Martineau <mathew.j.martineau@linux.intel.com>
Signed-off-by: Jakub Kicinski <kuba@kernel.org>