shmem: prepare shmem quota infrastructure

Add new shmem quota format, its quota_format_ops together with
dquot_operations

Signed-off-by: Lukas Czerner <lczerner@redhat.com>
Signed-off-by: Carlos Maiolino <cmaiolino@redhat.com>
Reviewed-by: Jan Kara <jack@suse.cz>
Message-Id: <20230725144510.253763-5-cem@kernel.org>
Signed-off-by: Christian Brauner <brauner@kernel.org>