null_blk: refactor tag_set setup

Move the tagset initialization out of null_add_dev into a new
null_setup_tagset helper, and move the shared vs local differences
out of null_init_tag_set into the callers.

Signed-off-by: Christoph Hellwig <hch@lst.de>
Reviewed-by: Damien Le Moal <dlemoal@kernel.org>
Reviewed-by: Hannes Reinecke <hare@suse.de>
Reviewed-by: Johannes Thumshirn <johannes.thumshirn@wdc.com>
Tested-by: Damien Le Moal <dlemoal@kernel.org>
Link: https://lore.kernel.org/r/20240220093248.3290292-4-hch@lst.de


Signed-off-by: Jens Axboe <axboe@kernel.dk>