ovl: encode lower file handles

For indexed or lower non-dir, encode a non-connectable lower file handle
from origin inode. For indexed or lower dir, when ofs->numlower == 1,
encode a lower file handle from lower dir.

Signed-off-by: Amir Goldstein <amir73il@gmail.com>
Signed-off-by: Miklos Szeredi <mszeredi@redhat.com>