acct: new lifetime rules

Do not reuse bsd_acct_struct after closing the damn thing.
Structure lifetime is controlled by refcount now.  We also
have a mutex in there, held over closing and writing (the
file is O_APPEND, so we are not losing any concurrency).

As the result, we do not need to bother with get_file()/fput()
on log write anymore.  Moreover, do_acct_process() only needs
acct itself; file and pidns are picked from it.

Killed instances are distinguished by having NULL ->ns.
Refcount is protected by acct_lock; anybody taking the
mutex needs to grab a reference first.

The things will get a lot simpler in the next commits - this
is just the minimal chunk switching to the new lifetime rules.

Signed-off-by: Al Viro <viro@zeniv.linux.org.uk>