ovl: support encoding non-decodable file handles

When all layers support file handles, we support encoding non-decodable
file handles (a.k.a. fid) even with nfs_export=off.

When file handles do not need to be decoded, we do not need to copy up
redirected lower directories on encode, and we encode also non-indexed
upper with lower file handle, so fid will not change on copy up.

This enables reporting fanotify events with file handles on overlayfs
with default config/mount options.

Signed-off-by: Amir Goldstein <amir73il@gmail.com>