btrfs: add __counted_by for struct btrfs_delayed_item and use struct_size()

Prepare for the coming implementation by GCC and Clang of the __counted_by
attribute. Flexible array members annotated with __counted_by can have
their accesses bounds-checked at run-time via CONFIG_UBSAN_BOUNDS (for
array indexing) and CONFIG_FORTIFY_SOURCE (for strcpy/memcpy-family
functions).

While there, use struct_size() helper, instead of the open-coded
version, to calculate the size for the allocation of the whole
flexible structure, including of course, the flexible-array member.

This code was found with the help of Coccinelle, and audited and
fixed manually.

Reviewed-by: Kees Cook <keescook@chromium.org>
Signed-off-by: Gustavo A. R. Silva <gustavoars@kernel.org>
Reviewed-by: David Sterba <dsterba@suse.com>
Signed-off-by: David Sterba <dsterba@suse.com>