cgroup: avoid attaching a cgroup root to two different superblocks, take 2

Commit bfb0b80d ("cgroup: avoid attaching a cgroup root to two
different superblocks") is broken.  Now we try to fix the race by
delaying the initialization of cgroup root refcnt until a superblock
has been allocated.

Reported-by: Dmitry Vyukov <dvyukov@google.com>
Reported-by: Andrei Vagin <avagin@virtuozzo.com>
Tested-by: Andrei Vagin <avagin@virtuozzo.com>
Signed-off-by: Zefan Li <lizefan@huawei.com>
Signed-off-by: Tejun Heo <tj@kernel.org>