ovl: decode lower non-dir file handles

Decoding a lower non-dir file handle is done by decoding the lower dentry
from underlying lower fs, finding or allocating an overlay inode that is
hashed by the real lower inode and instantiating an overlay dentry with
that inode.

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