docs: filesystems: convert mount_api.txt to ReST

- Add a SPDX header;
- Adjust document and section titles;
- Some whitespace fixes and new line breaks;
- Mark literal blocks as such;
- Add table markups;
- Add lists markups;
- Add it to filesystems/index.rst.

Signed-off-by: Mauro Carvalho Chehab <mchehab+huawei@kernel.org>
Link: https://lore.kernel.org/r/32332c1659a28c22561cb5e64162c959856066b4.1588021877.git.mchehab+huawei@kernel.org


Signed-off-by: Jonathan Corbet <corbet@lwn.net>