userns: Make the count of user namespaces per user

Add a structure that is per user and per user ns and use it to hold
the count of user namespaces.  This makes prevents one user from
creating denying service to another user by creating the maximum
number of user namespaces.

Rename the sysctl export of the maximum count from
/proc/sys/userns/max_user_namespaces to /proc/sys/user/max_user_namespaces
to reflect that the count is now per user.

Signed-off-by: "Eric W. Biederman" <ebiederm@xmission.com>