xfs: clean up xfs_bui_item_recover iget/trans_alloc/ilock ordering

In most places in XFS, we have a specific order in which we gather
resources: grab the inode, allocate a transaction, then lock the inode.
xfs_bui_item_recover doesn't do it in that order, so fix it to be more
consistent.  This also makes the error bailout code a bit less weird.

Signed-off-by: Darrick J. Wong <darrick.wong@oracle.com>
Reviewed-by: Dave Chinner <dchinner@redhat.com>
Reviewed-by: Christoph Hellwig <hch@lst.de>
Reviewed-by: Brian Foster <bfoster@redhat.com>