take fs_pin stuff to fs/*

Add a new field to fs_pin - kill(pin).  That's what umount and r/o remount
will be calling for all pins attached to vfsmount and superblock resp.
Called after bumping the refcount, so it won't go away under us.  Dropping
the refcount is responsibility of the instance.  All generic stuff moved to
fs/fs_pin.c; the next step will rip all the knowledge of kernel/acct.c from
fs/super.c and fs/namespace.c.  After that - death to mnt_pin(); it was
intended to be usable as generic mechanism for code that wants to attach
objects to vfsmount, so that they would not make the sucker busy and
would get killed on umount.  Never got it right; it remained acct.c-specific
all along.  Now it's very close to being killable.

Signed-off-by: Al Viro <viro@zeniv.linux.org.uk>