xfs: hoist refcount record merge predicates

[ Upstream commit 9d720a5a

 ]

Hoist these multiline conditionals into separate static inline helpers
to improve readability and set the stage for corruption fixes that will
be introduced in the next patch.

Signed-off-by: Darrick J. Wong <djwong@kernel.org>
Reviewed-by: Dave Chinner <dchinner@redhat.com>
Reviewed-by: Xiao Yang <yangx.jy@fujitsu.com>
Signed-off-by: Leah Rumancik <leah.rumancik@gmail.com>
Acked-by: Darrick J. Wong <djwong@kernel.org>
Signed-off-by: Greg Kroah-Hartman <gregkh@linuxfoundation.org>