xfs: estimate post-merge refcounts correctly

Upon enabling fsdax + reflink for XFS, xfs/179 began to report refcount
metadata corruptions after being run.  Specifically, xfs_repair noticed
single-block refcount records that could be combined but had not been.

The root cause of this is improper MAXREFCOUNT edge case handling in
xfs_refcount_merge_extents.  When we're trying to find candidates for a
refcount btree record merge, we compute the refcount attribute of the
merged record, but we fail to account for the fact that once a record
hits rc_refcount == MAXREFCOUNT, it is pinned that way forever.  Hence
the computed refcount is wrong, and we fail to merge the extents.

Fix this by adjusting the merge predicates to compute the adjusted
refcount correctly.

Fixes: 31727258 ("xfs: adjust refcount of an extent of blocks in refcount btree")
Signed-off-by: Darrick J. Wong <djwong@kernel.org>
Reviewed-by: Dave Chinner <dchinner@redhat.com>
Reviewed-by: Xiao Yang <yangx.jy@fujitsu.com>