ipc/sem.c: remove code duplication

count_semzcnt and count_semncnt are more of less identical.  The patch
creates a single function that either counts the number of tasks waiting
for zero or waiting due to a decrease operation.

Compared to the initial version, the BUG_ONs were removed.

Signed-off-by: Manfred Spraul <manfred@colorfullife.com>
Cc: Davidlohr Bueso <davidlohr.bueso@hp.com>
Cc: Michael Kerrisk <mtk.manpages@gmail.com>
Signed-off-by: Andrew Morton <akpm@linux-foundation.org>
Signed-off-by: Linus Torvalds <torvalds@linux-foundation.org>