net/mlx5: Fix handling of entry refcount when command is not issued to FW

In case command interface is down, or the command is not allowed, driver
did not increment the entry refcount, but might have decrement as part
of forced completion handling.

Fix that by always increment and decrement the refcount to make it
symmetric for all flows.

Fixes: 50b2412b ("net/mlx5: Avoid possible free of command entry while timeout comp handler")
Signed-off-by: Eran Ben Elisha <eranbe@nvidia.com>
Signed-off-by: Moshe Shemesh <moshe@nvidia.com>
Reported-by: Jack Wang <jinpu.wang@ionos.com>
Tested-by: Jack Wang <jinpu.wang@ionos.com>
Signed-off-by: Saeed Mahameed <saeedm@nvidia.com>