btrfs: pull up qgroup checks from delayed-ref core to init time

Instead of checking whether qgroup processing for a dealyed ref has to
happen in the core of delayed ref, simply pull the check at init time of
respective delayed ref structures. This eliminates the final use of
real_root in delayed-ref core paving the way to making this member
optional.

Signed-off-by: Nikolay Borisov <nborisov@suse.com>
Reviewed-by: David Sterba <dsterba@suse.com>
Signed-off-by: David Sterba <dsterba@suse.com>