smb: move client and server files to common directory fs/smb

Move CIFS/SMB3 related client and server files (cifs.ko and ksmbd.ko
and helper modules) to new fs/smb subdirectory:

   fs/cifs --> fs/smb/client
   fs/ksmbd --> fs/smb/server
   fs/smbfs_common --> fs/smb/common

Suggested-by: Linus Torvalds <torvalds@linux-foundation.org>
Acked-by: Namjae Jeon <linkinjeon@kernel.org>
Signed-off-by: Steve French <stfrench@microsoft.com>