bpf: validate value_type

A value_type should consist of three components: refcnt, state, and data.
refcnt and state has been move to struct bpf_struct_ops_common_value to
make it easier to check the value type.

Signed-off-by: Kui-Feng Lee <thinker.li@gmail.com>
Link: https://lore.kernel.org/r/20240119225005.668602-11-thinker.li@gmail.com
Signed-off-by: Martin KaFai Lau <martin.lau@kernel.org>