ovl: whiteout index when union nlink drops to zero

With NFS export feature enabled, when overlay inode nlink drops to
zero, instead of removing the index entry, replace it with a whiteout
index entry.

This is needed for NFS export in order to prevent future open by handle
from opening the lower file directly.

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