drop ->s_umount around acct_auto_close()

just repeat the frozen check after regaining it, and check that sb
is still alive.  If several threads hit acct_auto_close() at the
same time, acct_auto_close() will survive that just fine.  And we
really don't want to play with writes and closing the file with
->s_umount held exclusive - it's a deadlock country.

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