file: add alloc_file_pseudo_noaccount()

When we open block devices as files we want to make sure to not charge
them against the open file limit of the caller as that can cause
spurious failures.

Link: https://lore.kernel.org/r/20240123-vfs-bdev-file-v2-1-adbd023e19cc@kernel.org


Signed-off-by: Christian Brauner <brauner@kernel.org>