cifs: Deferred close for files

When file is closed, SMB2 close request is not sent to server
immediately and is deferred for acregmax defined interval. When file is
reopened by same process for read or write, the file handle
is reused if an oplock is held.

When client receives a oplock/lease break, file is closed immediately
if reference count is zero, else oplock is downgraded.

Signed-off-by: Rohith Surabattula <rohiths@microsoft.com>
Reviewed-by: Shyam Prasad N <sprasad@microsoft.com>
Signed-off-by: Steve French <stfrench@microsoft.com>