xfs: refactor domain and refcount checking

Create a helper function to ensure that CoW staging extent records have
a single refcount and that shared extent records have more than 1
refcount.  We'll put this to more use in the next patch.

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