fs: handle circular mappings correctly

When calling setattr_prepare() to determine the validity of the attributes the
ia_{g,u}id fields contain the value that will be written to inode->i_{g,u}id.
When the {g,u}id attribute of the file isn't altered and the caller's fs{g,u}id
matches the current {g,u}id attribute the attribute change is allowed.

The value in ia_{g,u}id does already account for idmapped mounts and will have
taken the relevant idmapping into account. So in order to verify that the
{g,u}id attribute isn't changed we simple need to compare the ia_{g,u}id value
against the inode's i_{g,u}id value.

This only has any meaning for idmapped mounts as idmapping helpers are
idempotent without them. And for idmapped mounts this really only has a meaning
when circular idmappings are used, i.e. mappings where e.g. id 1000 is mapped
to id 1001 and id 1001 is mapped to id 1000. Such ciruclar mappings can e.g. be
useful when sharing the same home directory between multiple users at the same
time.

As an e...