attr: add setattr_should_drop_sgid()

The current setgid stripping logic during write and ownership change
operations is inconsistent and strewn over multiple places. In order to
consolidate it and make more consistent we'll add a new helper
setattr_should_drop_sgid(). The function retains the old behavior where
we remove the S_ISGID bit unconditionally when S_IXGRP is set but also
when it isn't set and the caller is neither in the group of the inode
nor privileged over the inode.

We will use this helper both in write operation permission removal such
as file_remove_privs() as well as in ownership change operations.

Reviewed-by: Amir Goldstein <amir73il@gmail.com>
Signed-off-by: Christian Brauner (Microsoft) <brauner@kernel.org>