io_uring: move dropping of files into separate helper

commit f573d384 upstream.

No functional changes in this patch, prep patch for grabbing references
to the files_struct.

Reviewed-by: Pavel Begunkov <asml.silence@gmail.com>
Signed-off-by: Jens Axboe <axboe@kernel.dk>
Signed-off-by: Greg Kroah-Hartman <gregkh@linuxfoundation.org>