xfs: default attr fork size does not handle device inodes

Device inodes have a non-default data fork size of 8 bytes
as checked/enforced by xfs_repair. xfs_default_attroffset() doesn't
handle this, so lets do a minor refactor so it does.

Fixes: e6a688c3 ("xfs: initialise attr fork on inode create")
Signed-off-by: Dave Chinner <dchinner@redhat.com>
Tested-by: Brian Foster <bfoster@redhat.com>
Reviewed-by: Darrick J. Wong <djwong@kernel.org>
Reviewed-by: Christoph Hellwig <hch@lst.de>
Signed-off-by: Darrick J. Wong <djwong@kernel.org>
Reviewed-by: Allison Henderson <allison.henderson@oracle.com>