btrfs: add helper for inline owner ref lookup

Inline ref parsing is a bit tricky and relies on a decent amount of
implicit information, so I think it is beneficial to have a helper
function for reading the owner ref, if only to "document" the format,
along with the write path.

The main subtlety of note which I was missing by open-coding this was
that it is important to check whether or not inline refs are present
*at all*. i.e., if we are writing out a new extent under squotas, we
will always use a big enough item for the inline ref and have it.
However, it is possible that some random item predating squotas will not
have any inline refs. In that case, trying to read the "type" field of
the first inline ref will just be reading garbage in the form of
whatever is in the next item.

This will be used by the extent free-ing path, which looks up data
extent owners as well as a relocation path which needs to grab the owner
before relocating an extent.

Signed-off-by: Boris Burkov <boris@bur.io>
Reviewed-by: Josef Bacik <josef@toxicpanda.com>
Signed-off-by: David Sterba <dsterba@suse.com>