ipvlan: hold lower dev to avoid possible use-after-free

Recently syzkaller discovered the issue of disappearing lower
device (NETDEV_UNREGISTER) while the virtual device (like
macvlan) is still having it as a lower device. So it's just
a matter of time similar discovery will be made for IPvlan
device setup. So fixing it preemptively. Also while at it,
add a refcount tracker.

Fixes: 2ad7bf36

 ("ipvlan: Initial check-in of the IPVLAN driver.")
Signed-off-by: Mahesh Bandewar <maheshb@google.com>
Signed-off-by: David S. Miller <davem@davemloft.net>