xfs: hoist refcount record merge predicates

Hoist these multiline conditionals into separate static inline helpers
to improve readability and set the stage for corruption fixes that will
be introduced in the next patch.

Signed-off-by: Darrick J. Wong <djwong@kernel.org>
Reviewed-by: Dave Chinner <dchinner@redhat.com>
Reviewed-by: Xiao Yang <yangx.jy@fujitsu.com>